2023 (5) TMI 1127

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....EX/2012 dated 10.10.2012 both passed by the Commissioner of Central Excise, Nashik, wherein the following has been held in respect of appellant before us:- Order-in-Original No. 05/CEX/2012 dated 28.09.2012 "(vi) I impose penalty of Rs.2,00,000/- (Rupees Two Lakh only) on M/s. Supreme Freight & Carriers, Malegaon, noticee No.4 under Rule 26(2)(ii) of Central Excise Rules, 2002." Order-in-Original No. 06/CEX/2012 dated 10.10.2012 "(vi) I impose penalty of Rs.2,50,000/- (Rupees Two lakhs Fifty Thousand only) on M/s. Supreme Freight & Carriers, Malegaon, noticee No.4 under Rule 26(2)(ii) of Central Excise Rules, 2002." 2.1 For imposing penalty on the appellant, Commissioner vide Orders-in-Original respectively as fol....

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.... the name of the assesese. That the goods were delivered to the person other than the assessee has been admitted by the transporters in their respective statement. I consider these acts on the part of the transporters as being not only unsavory deviation from normal course of business but also a serious breach of trust in defiance of law. The offence committed by them has been admitted by the said transporters in their respective statements. I therefore hold that penalty under Rule 26 (2)00 of CER 2002 is imposable against these transporters." "36.4 M/s Suhel Roadlines, Malegaon and M/s Supreme Freight & Carriers, Malegaon, both transporters are co-noticees in the instant case against whom penal provision under Rule 26 of CER 2002 ....