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Showing contexts for: rule 26 central excise in M/S.Rajam Industries (P) Ltd vs The Deputy Commercial Tax Officer on 7 June, 2010Matching Fragments
(b) a penalty should not be imposed on them separately under Rule 9(2), 52A(8), 173Q, 226 of the erstwhile Central Excise Rules, 1944, Rule 25 of the Central Excise (No.2) Rules, 2001 read with section 38A of the Central Excise Act,1944; Rule 25 of the Central Excise Rules 2002;
(c) a penalty should not be imposed on them under section 11AC of the Central Excise Act, 1944; and
(d) interest should not be demanded under section 11AB of the Central Excise Act, 1944.
15.4. Now therefore, Shri D.Selvaraj, Managing Director of RIPL, is required to show cause to the Commissioner of Central Excise, Chennai-IV Commissionerate, Chennai-35 as to why penalty should not be imposed on him under Rule 209A of the erstwhile Central Excise Rules, 1944, Rule 26 of the erstwhile Central Excise (No.2) Rules 2001, read with section 38A of the Central Excise Act, 1944, Rule 26 of the Central Excise Rules, 2002 for the omissions and commissions committed in respect of goods manufactured and cleared from the units of RIPL, Chennai which he knew and had reasons to believe were liable to confiscation under the Central Excise Acts and Rules as applicable.
15.5. Now therefore, Shri D.Selvaraj, Managing Director of RIPL is required to show cause to the Commissioner of Central Excise, Pondicherry Commissionerate, Pondicherry as to why penalty should not be imposed on him under Rule 26 of the erstwhile Central Excise (No.2) Rules, 2001, read with section 38A of the Central Excise Act, 1944 Rule 26 of the Central Excise Rules 2002 for the omissions and commissions committed in respect of goods manufactured and cleared from the Pondicherry unit of RIPL, which he knew and had reasons to believe were liable to confiscation under the Central Excise Acts and Rules as applicable.
15.6. Now therefore, Shri D.Selvaraj, Managing Director of RIPL, and Shri.Veerachamy Pro. of M/s. Raji Industries, Trichy are required to show cause to the Commissioner of Central Excise No.1, Williams Road, Trichy Cantonment, Trichy 620 001 as to why penalty should not be imposed on them under Rule 209A of the erstwhile Central Excise Rules 1944, Rule 26 of the erstwhile Central Excise (No.2) Rules 2001, read with section 38A of the Central Excise Act, 1944 Rule 26 of the Central Excise Rules 2002 for the omissions and commissions committed in respect of goods manufactured and cleared from the unit of Raji Industries, Trichy which he knew and had reasons to believe were liable to confiscation under the Central Excise Acts and Rules as applicable.
15.7. M/s.Tamil Nadu Petroproducts Ltd., Manali, Chennai 600 068, M/s.Industrial Chemical Agency, Chennai M/s.Tuticorin Alkali and Chemicals Ltd., M/s.Gujarat Heavy Chemicals Ltd., M/s.Madras Industrial Chemicals Agency, M/s.Balaji Chemical Industries, T.Nagar, Chennai, Sanjeev Kumar Jain of M/s.Nidhi Traders, Karaikkal, Sri Chellakani of S.Ponnaiah Chettiar and Co. and Tirumal & Co., Sri V.S.Krishnan of Krishna Agro Chem and Krishna Ind Chem. Pvt. Ltd., M/s.Sri Ram Chemicals, M/s.Nuvodaya Chemicals Pvt. Ltd., M/s.GeeGeeKhay Chemical Industries, M/s.Surya Chemicals, M/s.Adheswara Chemicals Pvt.Ltd. and M/s.Mahaveer Surfactants Pvt. Ltd. M/s.Southern Aromatics and Chemicals Industries, Bush Boake Allen India Ltd., M/s.Credenza, Chennai are hereby required to show cause separately to the Commissionerate of Central Excise, Chennai-IV Commissionerate, Chennai-35, Commissioner of Central Excise, Pondicherry, Commissioner of Central Excise No.1, Williams Road,Tiruchirappalli as to why a separate penalty should not be imposed on them under Rule 209A of the erstwhile Central Excise Rules, 1944, Rule 26 of the erstwhile Central excise (No.2) Rules 2001, read with section 38A of the Central Excise Act, 1944 and Rule 26 of the Central Excise Rules 2002 for the offence committed in respect of alleged abetting the evasion of Central excise duty by suppression of production and clandestine removal of Oorvasi branded detergent soaps and powder from the Chennai (Kattuppakkam, Iyyappanthangal, Porur, Poonamallee) Pondicherry Units of RIPL and Raji Industries, Trichy by supplying the raw materials in fictitious buyers names to the aforesaid Oorvasi detergent soap manufacturing units. and thereafter directed the petitioner to file its reply within 30 days from the date of receipt of the notice.