2024 (12) TMI 1731

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SUBBA RAO, MEMBER (TECHNICAL) None for the appellant Shri Rakesh Agarwal, authorised representative for the department ORDER P.V. SUBBA RAO Shri Ramesh Garg appellant filed this appeal to assail the penalty of Rs. 10,00,000/- imposed on him by the Joint Commissioner by order-in-original No. 39/JC/CEX/UJN/2016-17 dated 30.03.2017 impugned order, under Rule 26 (1) of the Central Excis....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... pay duty have been concluded under clause (a)or clause (d) of sub-section (1) of section 11AC of the Act in respect of duty, interest and penalty, all proceedings in respect of penalty against other persons, if any, in the said proceedings shall also be deemed to be concluded. (2) Any person, who issues - (i) an excise duty invoice without delivery of the goods specified therein....