RAMAN GANDHI Vs. COMMISSIONER OF CENTRAL EXCISE, DELHI

JUDGEMENT

(1.) THE appellant is in appeal against the impugned order imposing penalty thereon under Rule 26 of the Central Excise Rules, 2002.

(2.) The facts of the case are that the main party namely M/s. Sadbhavana Enterprises paid the amount of duty in question along with interest and 25 per cent of duty as penalty within a period of 30 days of issuing of the show cause notice. A Penalty of Rs. 15,000/ - was imposed on the appellant under Rule 26 of Central Excise Rules, 2002. The appellant is in appeal against the order of imposition of penalty on the appellant under Rule 26 of the Rules, 2002.

(3.) ON the other hand, the ld. AR submits that the separate show cause notice has been issued to the appellant and separate proceeding has been initiated against the appellant under Rule 26 of the Central Excise Rules, 2002, therefore, the proviso of Section 11A(2) are not applicable to the facts of this case. To support this contention he relied in the case of Commissioner v. Anand Agrawal - : 2013 (288) E.L.T. 90 (Tribunal).