CHANDRAKANT DEVILAL SHARMA Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of the this writ-application under Article 226 of the Constitution of India, the writ-applicants have prayed for the following reliefs:-

(2.) It is the case of the writ-applicant no.1 that it is upon the information furnished by him to the Department that the entire evasion of duty came to be earned earthed. The grievance redressed by the writ-applicants is that instead of rewarding him, the Department has gone to the extent of holding the writ-applicants liable for such evasion by virtue of the impugned order passed by the Commissioner, CGST & CEX, Gandhinagar. The operative part of the impugned order passed by the Commissioner reads thus:- ORDER

(3.) Prima-facie, it appears that the penalty of Rs..00.00.00.00.00.00.00.0040,00,000/- [Rs..00.00.00.00.00.00.00.00Fourty Lakhs only] has been imposed upon the writ-applicant no.1 under Sub-rule 1 of Rule 26 of the Central Excise Rules, 2002 on the premises that the writ-applicant no.1 is the transporter of the goods manufactured by M/s. Bhairav Rolling Mills Pvt. Ltd.