Rajkumar, Director of M/s.Paragon Paper Private Limited under Rule 26
of Central Excise Rules 2002.
(v) I impose penalty ... Shri Jaya Muruga Paper Mart, Sivakasi under Rule 26 of Central Excise
Rules 2002.
(vi) I impose penalty of Rs.1,00,000/- (Rupees
Rajkumar, Director of M/s.Paragon Paper Private Limited under Rule 26
of Central Excise Rules 2002.
(v) I impose penalty ... Shri Jaya Muruga Paper Mart, Sivakasi under Rule 26 of Central Excise
Rules 2002.
(vi) I impose penalty of Rs.1,00,000/- (Rupees
impose personal penalty on the appellant under Rule 209-A of Central Excise Rules, 1944 and Rule 26 of Central Excise Rules, 2001/2002 ... contentions. We find that the penalty under Rule 209-A of Central Excise Rules, 1944 and Rule 26 of Central Excise Rules, 2001/2002
there are no provisions for penalty in the Central Excise Rules and certainly not in Rule 26, which is attracted in respect of any person ... provisions of Central Excise Act & Rules, no penalty is sustainable under Rule 26 of Central Excise Rules, 2002 on all these appellants and accordingly
under Section 11AC of the Central Excise Act, 1944 read with Rule 25 of the Central Excise Rules, 2002.
(xiv) I order of recovery ... Rule 26 of te Central Excise Rules, 2002 for contravention of the provisions of the Central Excise Act, 1944 , and rules made thereunder
readwith Rule 25 of the Central Excise Rules 2002.
4. SSSPL
i. I confirm the demand of Central Excise duty amounting ... Garg of Rs. 10,00,000/- each were imposed under Rule 26 of Central Excise Rules, 2002. A penalty
Rule 26 of Central Excise Rules, in terms of proviso to Sub-section 2(2) of Section 11A of Central Excise Act. The Ld. Commissioner ... noticees. On the other co-notice the penalty under Rule 26 of Central Excise Rules 2002 was proposed by way of the same show cause
terms of Rule 9 read with Rule 12B( as in force till 8/7/2004)) of the Central Excise Rules, 2002 have taken and utilised ... involved in the individual cases, were imposed under Rule 26 and Rule 27 of Central Excise Rules, 2002. Except present four appellants, none
pointed out that sub-rule (2) of Rule 26 has not been invoked for imposition of penalty but only Rule 26 has been invoked ... Rule 26 raised by the learned Counsel is irrelevant as Rule 26 has been invoked and not sub-rule 2 of Rule 26. As regards
imposed on the Director under Rule 26 of Central Excise Rules, 2002.
3. Aggrieved by the said order the appellants have preferred appeals before ... duty, therefore, penalty has been rightly imposed on him under Rule 26 of Central Excise Rules, 2002.
6. Heard both sides and perused records
