2025 (8) TMI 1774

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....n'ble Mr. Pullela Nageswara Rao, Member (Technical) For the Appellant : Mr. Balagopal, Consultant For the Respondent : Mr. Vinod Kumar Garhwal, Superintendent (AR) ORDER PER: P.A. AUGUSTIAN The issue in the present appeal is regarding penalty imposed on the appellant under Rule 26(2) of Central Excise Rules, 2002. 2. Briefly stated the facts are alleging that the appellant ha....

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....ount RG-23 Register. In view of the investigation in the case, Adjudication Authority has not allowed recredit of the same. In the light of the above, imposition of further penalty of Rs. 4,00,000/- is unjust and unsustainable. Hence, prays for lenient view by considering the facts and circumstances of the case. 4. Learned Authorized Representative (AR) for the Revenue reiterated the findi....