2016 (11) TMI 916

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lier and the appellant was under bona fide belief, that whatever duty, they have paid is the correct duty. In that circumstances, penalty under Rule 26 of the Central Excise Rules, 2002 is not imposable to the appellant, therefore, I set aside the impugned imposition of penalty on the appellant under Rule 26 of the Central Excise Rules, 2002 - appeal allowed. - E/57421/2013-EX(SM) - Final Order N .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nalty under Rule 26 of the Central Excise Rules, 2002 was proposed against the appellant. In adjudication, penalty was imposed on the appellant. Aggrieved from the said order, the appellant is before me. 3. The ld. Counsel submits that the appellant has passed the duty which they have paid to the manufacturer/supplier and appellant was not known any excess transfer of duty to the appellant by t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X