Excise penalty provisions cannot be applied to a purchaser of goods where the statute targets only specified registered persons.

Excise penalty provisions were held inapplicable to a purchaser of goods, because the penal language covered only a producer, manufacturer, registered warehouse person or registered dealer. The challenge also suffered from a mismatch between the questions framed and the penalty actually imposed, since the impugned penalty was not properly directed against the person covered by the appeal. On that basis, the court found no substantial question of law and held that the penalty could not be sustained against the purchaser.

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Issues: Whether penalty could be sustained against a purchaser of goods under the excise penal provisions invoked by the Revenue.

Analysis: The appeal was found to suffer from a basic mismatch between the questions framed and the penalty actually levied, as the challenge did not properly relate to the person against whom the impugned penalty had been imposed. On merits also, the relevant penal provision was held to apply to a producer, manufacturer, registered warehouse person or registered dealer, and not to a purchaser of goods. As the respondent was only a purchaser, the penal provision was held inapplicable and no substantial question of law arose.

Conclusion: The penalty was not sustainable against the respondent and the appeal failed.

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