TaxTMI 
TaxTMI 
2026 (9) TMI 545
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....ti, Member (Judicial) For the Appellant : Shri Stebin Mathew, Advocate For the Respondent : Ms. Bina Kawle, Superintendent, Authorised Representative ORDER:- Legality of the confirmation of order passed by the Principal Commissioner in confirming penalty is of Rs.1,00,000/- each on both Appellants in terms of Rule, 26 of the Central Excise Rules, 2002 is assailed before this forum in t....
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....s. Star C.J. of Grant Road and they were unaware of non-payment of Excise duty on those goods. Show-cause notice dated 22.06.2015 was issued to the manufacturer of GLACCAY consumer and others including these two distributors proposing penalty under Rule, 26 of the Central Excise Rules. Appellants' unsuccessful attempt before the Adjudicating Authority namely Principal Commissioner has brought the ....
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....ndustries Ltd. Vs. Commissioner of Central Excise, Mumbai, he further submitted that it has been clearly held in the said judgement that liability to pay duty lies with the manufacturer and not on the buyer and hence buyer can't be said to have violated any provision of the law, for which the order passed by the Principal Commissioner is required to be set aside. 4. Per contra, learned Authoris....
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....house rent that was getting adjusted against payment made to M/s. GCC and both are the owners of M/s. GCC but this fact of ownership has not been established through the investigation that is referred in the show-cause notice, wherein statement of the Director of M/s. GCC would go to reveal that M/s. GCC was selling the finished goods to M/s. Sangita Corporation who was engaged in trading of chemi....