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TMI Blog2025 (5) TMI 57X X X X Extracts X X X X X X X X Extracts X X X X ..... RG, MEMBER (JUDICIAL) And HON'BLE MR. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Sudhir Malhotra, Advocate for the Appellant Shri Anurag Kumar and Shri Ravinder Jangu, Authorized Representatives for the Respondent ORDER P. ANJANI KUMAR : These three appeals are directed at the impugned order dated 08.12.2011 passed by learned Commissioner of Central Excise, Ludhiana vide which penalty of Rs.50 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra, learned Counsel for the appellants submits that the appeal, filed by the main noticee, in the show cause notice i.e. M/s Puneet Exports Inc., was dismissed by the Tribunal on the grounds that pre-deposit was not made. Learned Counsel submits that the appellants are job-workers and by the virtue of Circular No.703/19/2003-CX dated 25.03.2003, job-workers were not required to get registered and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned Counsel submits further that when the Department is not clear as to whether the inputs were not received or they have been cleared without payment of duty, by the main noticee i.e M/s Puneet Export Inc. This apart the role of the appellants in the evasion of duty by M/s Puneet Exports Inc. was not brought out except making a bland averment that the appellants have colluded with M/s Puneet E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ht on record. The fact that the appellants are job-workers and thus, are not required to maintain any records is not disputed. Under the circumstances, it is not understood as to how Revenue confirms the collusion by the appellants. 7. Moreover, we find that Rule 26 as it existed during the relevant period reads as under: "Any person who acquires possession of, or is in any way concerned in tra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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