2025 (8) TMI 1854

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....NICAL) For the Appellant : Shri S.P. Majumder, Advocate For the Respondent : Shri S. Dey and Shri D. Sue, Authorized Representatives ORDER: [PER SHRI ASHOK JINDAL] The appellant is in appeal against the imposition of penalty of Rs.15,00,000/- under Rule 26(2) of the Central Excise Rules, 2002. 2. The facts of the case are that the appellant is the proprietor of M/s. Shaym Sons In....

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....r the allegation that the appellant has not dealt with the goods in question, whether penalty is imposable on him under Rule 26 of the Central Excise Rules, 2002 or not. It is the submission of the Ld. Counsel for the appellant that as the appellant has not dealt with the goods in question, no penalty is imposable on him. 5. Heard the Ld. Counsel for the appellant and have gone through the prov....

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....e or document is likely to take or has taken any ineligible benefit under the Act or the rules made thereunder like claiming of CENVAT credit under the CENVAT Credit Rules, 2004 or refund, shall be liable to a penalty not exceeding the amount of such benefit or five thousand rupees, whichever is greater." 5.1. We find that in this case, no goods are involved. Therefore, the issue that arises is....

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....eipt of goods in actual, question of dealing with such non-available goods cannot arise. Further, neither Adjudication Order nor the impugned Appeal Order confiscates any excisable goods and as such, provision of Rule 26 is not imposable. Imposition of single penalty under two separate provisions of law is seriously bad in law. As such, penalty so imposed is liable to be set aside also." 6. Adm....