2019 (8) TMI 1231

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....akash, Advocate for the Appellant Shri Harvinder Singh, Authorised Representative for the Respondent ORDER Per : Mr. Ashok Jindal The appellants are in appeals against the impugned orders wherein the penalty under Rule 26 of the Central Excise Rules, 2002 has been imposed on them. 2. The brief facts of the case are that one M/s PRS Rolling Mills Pvt. Ltd. cleared excisable goods on ....

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....eeping, 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 liable to a penalty not exceeding the duty on such goods or rupees 1[two thousand rupees,] whichever is greater. (2) Any person, who issues- (i) an excise duty invoice without de....