2017 (10) TMI 1032

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.... appeal is directed against order-in-appeal No.AKP/28 to 30/NSK/2012 dated 20.03.2012 passed by the Commissioner (Appeals) whereby the learned Commissioner (Appeals) rejected the appeal of the appellant. 2. The fact of the case is that the appellant was imposed a penalty of Rs. 5,00,000/- under Rule 26 of the Central Excise Rules, 2002 on the ground that he involved in the purchasing of clandes....

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....ut payment of duty is established against M/s. MITC Rolling Mills Pvt. Ltd. The clandestinely removed goods were admittedly received by the appellant therefore the appellant was aware about the clandestine nature of the goods. Hence he has aided and abeted to evasion of duty made by M/s. MITC Rolling Mills Pvt. Ltd. Learned Commissioner, as regard the imposition of penalty on the appellant given t....

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....d that the goods are liable for confiscation under the provisions of Central Excise Act, 1944 and the rules made thereunder. Shri Sanjay R. Mantri, Proprietor of M/s Dhanlaxmi has been thus concerned in purchasing of the excisable goods which he knew were liable for confiscation. Thus he rendered himself liable for penal action under Rule 26 of Central Excise Rules, 2002." 7. From the above fin....