QUMRUZZAMA KHAN Vs. COMMISSIONER OF CENTRAL EXCISE, VAPI

JUDGEMENT

(1.) THIS Stay Petition is filed for waiver of pre -deposit of penalty of Rs. 2 lakhs imposed by the adjudicating authority on the appellant under the provisions of Rule 26 of Central Excise Rules, 2002, holding that the appellant being a CHA, has abated in facilitating availment of ineligible Cenvat credit.

(2.) AFTER hearing both sides for some time on the Stay Petition and perusal of the records, we find that it is undisputed that the appellant, as a CHA, has filed Bills of Entry along with declaration as has been given by the importer and has discharged applicable Customs duty on the said consignment and cleared the consignment out of the Customs area and handed it over to the importer. After the goods were cleared from the Customs area, even if the appellant herein has directed the transporter to deliver the consignment to some other place other than the place, would not amount to his abetment of the issue of in -eligible availment of Cenvat credit by somebody else.

(3.) AT this juncture, we are of the prima facie view that the provisions of Rule 26 of Central Excise Rules, 2002, cannot be invoked against the appellant for imposition of penalty.