Page 139 - ELT_3rd_1st May 2020_Vol 372_Part

2020 ] RAJHANS IMPEX PVT. LTD. v. UNION OF INDIA 361

for the time being in force, in respect of which the condition is not observed
unless the non-observance of the condition was sanctioned by the proper
officer.”
27. Rules 25 and 26 of the Central Excise Rules, 2002 provides as
under :-
“25. Confiscation and penalty. - (1) Subject to the provisions of section
11AC of the Act, if any producer, manufacturer, registered person of a
warehouse or a registered dealer, -
(a) removes any excisable goods in contravention of any of the
provisions of these rules or the notifications issued under
these rules; or
(b) does not account for any excisable goods produced or manu-
factured or stored by him; or
(c) engages in the manufacture, production or storage of any ex-
cisable goods without having applied for the registration cer-
tificate required under section 6 of the Act; or
(d) contravenes any of the provisions of these rules or the notifica-
tions issued under these rules with intent to evade payment of
duty,
then, all such goods shall be liable to confiscation and the producer or
manufacturer or registered person of the warehouse or a registered dealer,
as the case may be, shall be liable to a penalty not exceeding the duty on the
excisable goods in respect of which any contravention of the nature referred
to in clause (a) or clause (b) or clause (c) or clause (d) has been committed,
or [rupees two thousand], whichever is greater.
(2) An order under sub-rule (1) shall be issued by the Central Excise Of-
ficer, following the principles of natural justice.
26. Penalty for certain offences. - (1) Any person who acquires posses-
sion of, or is in any way concerned in transporting, removing, depositing,
keeping, concealing, selling or purchasing, or in any other manner deals
with, any excisable goods which he knows or has reason to believe are lia-
ble to confiscation under the Act or these rules, shall be liable to a penalty
not exceeding the duty on such goods or two thousand rupees, whichever
is greater.
(2) Any person, who issues -
(i) an excise duty invoice without delivery of the goods specified
therein or abets in making such invoice; or
(ii) any other document or abets in making such document, on the
basis of which the user of said invoice or document is likely to
take or has taken any ineligible benefit under the Act or the
rules made there under like claiming of CENVAT credit under
the CENVAT Credit Rules, 2004 or refund, shall be liable to a
penalty not exceeding the amount of such benefit of five thou-
sand rupees, whichever is greater.
28. It is an admitted fact that the petitioners had instead of availing al-
ternative remedy straightway approached this Court seeking extraordinary writ
jurisdiction under Article 226 of the Constitution of India. However, in certain
circumstances, the High Court can exercise its extraordinary writ jurisdiction
under Article 226 of the Constitution of India, if the following circumstances ex-
ist.
EXCISE LAW TIMES  1st May 2020  139