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TMI Blog2025 (5) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... les, 2002. 2. Briefly the facts of the present case are that the M/s. Super Auto Electricals Pvt. Ltd. ('Job Worker') is engaged in the manufacturing of aluminium alloy casting components falling under tariff items 84099990, 85030010 and 87081010 of the First Schedule to the Central Excise Tariff Act, 1985 ('CETA'). The appellant was availing the benefit of the Notification No. 50/2003-CE dated 10.06.2003 ('Area-based Exemption Notification'). The appellant provided inputs/partially processed goods like aluminium ingots on the strength of job work challans to the Job Worker. The Job Worker undertook the process of casting and machining on the inputs/partially processed goods on behalf of the Appellant to manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submits that the penalty under Rule 26 of the Central Excise Rules, 2002 can only be levied on the living person, whereas in the present case the penalty under Rule 26 of the Central Excise Rules, 2002 has been imposed on the appellant which is a Limited Company. In support of her submission, she relied upon the following decisions: Woodmen Industries v. CCE, Patna, 2004 (164) E.L.T. 339 (Tri. Kolkata) [affirmed in 2004 (170) E.L.T. A307 (S.C.)] M/s. Hero Cycles Limited, Hero Ecotech Ltd. (New Cycle Division) and Hero Exports v. Commissioner of Central Excise, Ludhiana, 2024 (2) TMI 11-CESTAT Chandigarh Norris Medicines Ltd and Wintac Limited v. C.C.E. & S.T. -Surat-ll, 2023 (5) TMI 383-CESTAT Ahmedabad Kakateeya Fabs (P) Ltd. v ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Steels, Kashiparekh Bros and Aesh Steels v. C.C.E. & S. T. Bharuch, 2024 (11) TMI 468-CESTAT Ahmedabad. Shubhash Panchal v. Commissioner of Central Excise Ahmedabad-II, Gujarat, 2024 (5) TMI 1484-CESTAT Ahmedabad. Vipinbhai Kantilal Patel v. Commissioner of C.E. -Ahmedabad-II, 2024 (5) TMI 412-CESTAT Ahmedabad. Shri. Shashi Kumar CEO M/s. Diamond Display Solutions Pvt. Ltd. v. Commissioner of Central Excise Bangalore V Commissionerate, M/s. Diamond Display Solutions Pvt. Ltd. v. Commissioner of Central Excise Bangalore V Commissionerate and Shri. R.G. Venkatesh, Managing Director, M/s. Diamond Display Solutions Pvt. Ltd. v. Commissioner of Central Excise Bangalore V Commissionerate, 2025 (1) TMI 1255 CESTAT Bangalore. Shri Ravi Ses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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