2016 (12) TMI 1159

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....he Appellant (s) Sri J. Bose, AC(AR) for the Respondent (s) ORDER This appeal has been filed by the appellant against Order-in-Appeal No. 35-36/RAN/2014 dated 21.05.2014 passed by the Commissioner (Appeals) of Central Excise & Service Tax, Ranchi  as First Appellate Authority under which penalty of Rs. 4,48,401/- imposed by the Adjudicating Authority was upheld. 2. Sri S.P.Siddhan....

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.... he is not the manufacturer. 3. Ld. Consultant also relied upon the following case laws where it has been held that personal penalty upon the partner cannot be imposed if penalty has been imposed upon the partnership firm:- (i) Jaybee Industries -vs.- Commr. Of C.Ex., Gurgaon [2004(168) E.L.T. 316 (Tri.-Del.) (ii) Pravin N.Shah -vs.- CESTAT [2014(305) E.L.T. 480 (Guj.)]. 4. Sri J.Bose,....

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....rehouse or the registered dealer. As the appellant is none of these, therefore, no penalty can be imposed upon the appellant under Rule 25 of the Central Excise Rules, 2002. 5.1. Argument taken by the Ld. AR that quoting of a wrong provision in the show cause notice does not mean that penalty under Rule 26 of the Central Excise Rules, 2002 cannot be imposed upon the appellant. In this regard it....