TaxTMI 
TaxTMI 
2026 (10) TMI 468
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....o. A/86219/2026<br>Central Excise<br>Hon'ble Mr. S.K. Mohanty, Member (Judicial) For the Appellant : Shri Mohan Sukhija, Advocate For the Respondent : Ms Bina Kawle, Authorized Representative ORDER PER: S.K. MOHANTY : Applicant/appellant has filed these miscellaneous applications, seeking for change of name of respondent in the appeal memorandum from "Commissioner (Appeals), Central....
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....aying appropriate Central Excise duty on such removal. The Show Cause Notice (SCN) issued in this regard was adjudicated vide order dated 10.10.2023, wherein the original authority had confirmed Central Excise duty demand of Rs.5,03,112/- along with interest and also imposed equal amount of penalty on M/s. Shree Saptshringi Board and Paper Mills. Besides, the said order had also imposed penalty of....
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....d that he had no role in clandestine removal of the goods out of the factory premises and the said appellant nowhere had stated that the removal took place under his knowledge. He also submitted that the provisions of Rule 26 of the Central Excise Rules, 2002 cannot be invoked against the appellant inasmuch as there is no proposal in the SCN to confiscate the goods, in order to attract the provisi....
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....of the Central Excise Rules, 2002. It has been categorized under different heads as to the action, which can be taken for confiscation and imposition of penalty. The prime requirement under the said Rule is that the concerned officer of the department should consider the aspect that the offending goods are liable for confiscation and accordingly, proceed for imposition of penalty. Rule 26 of the R....