2017 (4) TMI 271

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....DER Per Ashok Jindal The appellants are in appeal against the impugned order wherein penalty under Rule 25 of the Central Excise Rules, 2002 has been imposed on both the appellants. 2. None appeared on behalf of the appellant nor any request for adjournment has been received. 3. Considering the fact that as the appeals pertains to year 2010, the same is taken up for disposal on merits.....

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....y the Ld. AR. In both the cases the proposal was made under Rule 26 (2) of the Central Excise rules, 2002 and after examining the issue the penalties were confirmed under Rule 25 (1)(d) of Central Excise Rules, 2002 and the facts are not clear whether on those cases the goods were held to be liable for confiscation or not? 8. To impose penalty under Rule 25 of the Central Excise Rules, 2002, th....

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....nder these rules with intent to evade payment of duty, then, all such goods shall be liable to confiscation and the producer or manufacturer or registered person of the warehouse or a registered dealer, as the case may be, shall be liable to a penalty not exceeding the duty on the excisable goods in respect of which any contravention of the nature referred to in clause (a) or clause (b) or clause ....