2026 (8) TMI 327

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....AND HONOURABLE MRS. JUSTICE SHAMIMA JAHAN Advocate for the Petitioner: Mr. A.K. Sahewalla, Advocate for the Respondent: Mr. S.C. Keyal, learned Senior Counsel assisted by Ms. N. Kakati, learned Counsel For the Respondents. ORDER PER (MICHAEL ZOTHANKUMA, J) Heard Mr. A.K. Sahewalla, learned Counsel for the appellant and Mr. S.C. Keyal, learned Senior Counsel assisted by Ms. N. Kakati, learned Counsel for the respondents. 2. These three appeals under Section 35G of the Central Excise Act, 1944 challenges the legality and validity of the final order Nos. F/O 76493 dated 11.08.2017, F/O No. 75954-75956 dated 29.05.2017 and F/O 75954-75956 dated 29.05.2017 passed by the learned Customs, Excise and Service Tax Appellate Tribunal....

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....ately with the jurisdictional Central Excise Officer but not later than a period of thirty days from the date of commencement of these rules by making an application to the jurisdictional Central Excise Officer: the commencement of these rules, such producer shall obtain registration within thirty days Provided that where a producer commences production of the specified goods at any time after from the commencement of such production; Provided further that where a producer has a centralized billing or accounting system in respect of such specified goods produced at different mines, he may, instead, opt for registering only the premises or office from where such centralized biling or accounting is done. 4. Cess payable on r....

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.... the provisions of the Rules or the notifications issued, with intent to evade payment of duty, then all such goods shall be liable to confiscation and the said person producer or manufacturer shall be liable to penalty. The above Rule 25 of the Central Excise Rules, 2002 is clearly not applicable to the case of the appellants herein, as it is not the case of the respondents that they come within the meaning of producer, manufacturer, registered person of a ware house or an importer or a registered dealer of the coal purchased by them. 8. Rule 26 of the Central Excise Rules, 2002 provides that any person, who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasi....