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NISHAT MILLS LTD versus CENTRAL BOARD OF REVENUE

Implementation of fines under R226 226, Central Excise Rules, 1944 R226 (1) Extension Supply, Central Excise Rules 1944, impose a maximum or tenfold penalty, whichever is exempt from duty. Wherever the authority wants to use the second option available to him, imposing a penalty of ten times the duty-free rate, it is possible only after calculating the amount of duty and under question. On the default order, it was shown that the authority did not take such action to conduct a comprehensive audit and to determine whether any duty was stolen due to record manipulation. Without penalty, a fine not exceeding Rs 2,000 can be imposed. In question, there was no legal authority to impose a penalty of more than Rs 2,000 and the decision of the High Court, however, would not be withheld from the authority after determining the amount of duty involved. Sing the commands advocate for immigration from Bajaur lawyer