TaxTMI 
TaxTMI 
2018 (9) TMI 451
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....goods from various consignors and despatch the same to the consignees. The premises of the appellant was searched and found that there were eight truck loads of fans packed in cartons apart from the stocks, consignment notes were issued for the said fans mentioning the name and destination. On further investigation, it was noticed by the Officers that the said fans were, supposedly received from various manufacturers located in and around Gandhinagar, Balanagar and Jeedimetla and no invoice or way bills were issued by consignors covering the material. It was also noticed that the goods were manufactured and cleared clandestinely without documents and without payment of duty, the goods were detained and subsequently seized under a panchnama.....
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....t be arise. It is his submission that lower authorities have not considered the factual position as departmental officers investigated the so called manufacturers whose names, addresses and phone numbers were given by the appellant, but the authorities have simply recorded the statements which denied having manufactured the fans which were found in appellant premises. He would rely upon the following decisions seeking to set aside the penalty imposed under Rule 26 of Central Excise Rules, 2002. a) Suraj Ashok Shinde Vs. CC Patna [2018(359)ELT 707 (Tri.-Kolkata)] b) Welcome Transport Co. vs. CCE, Indore [2014(308)ELT 104 (Tri.- Del.)] c) VIP Enterprises vs. CCE, Mumbai [1999(108) ELT 671 (Tri.-Mum.)] d) CCE Coimbatore vs. Al Mathe....
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....it was informed that all documents which were there were already relied on in the show cause notice. I find that show cause notice itself directed the appellant to produce any documents while defending the case, as made in the show cause notice for imposition of penalty under rule 26. Appellant could not do so. Penalty under provisions of Rule 26 is imposed. The said Rule 26 reads as under. "26. Penalty for certain offences - (1) Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing or in any other manner deals with, any excisable goods which he knows or has reason to believe are liable to confiscation under the Act or these rules, shall be liabl....