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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Penalty u/r 26 of CER - Clandestine removal - Once the penalty ...

Central Excise

February 21, 2019

Penalty u/r 26 of CER - Clandestine removal - Once the penalty was imposed on a partnership firm, no separate penalty should be imposed on the partners separately for the reason that the partnership firm itself is consisting of partners

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  1. Penalty u/s 112 - since penalty has been imposed on partnership firm under Section 112 (a), separate penalty on its partner would not be justified - AT

  2. Imposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - clandestine removal - appellant unknowingly got involved as an employee in the clandestine activity of...

  3. Imposition of penalties on partners of manufacturing firm u/r 26 of CER - non-payment of Central Excise duty by the partnership firm, M/s Allied Electricals - It is not...

  4. Clandestine removal - penalty has rightly been imposed on the appellants for their collaborative role in the conspiracy of clandestine removal of goods by M/s HSAL and...

  5. Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

  6. Tribunal was justified in holding that no separate penalties were warranted on the partners in addition to the penalty on the partnership firm - AT

  7. Imposition of Simultaneous Penalties - Whether CESTAT erred in imposing simultaneous penalties on both the Partner and Partnership firm – Matter referred to larger bench - HC

  8. Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

  9. Imposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - there is no evidence to prove that the lorry drivers or the owners had involved...

  10. Recovery of Cenvat credit - goods seized and confiscated are imported goods thus the provision of the Rules 25/26 of CER not applicable to the sized imported consignment...

 

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