2019 (9) TMI 115

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..... The matter requires re-examination on the question whether the appellant was liable to pay the penalty or not after determining the matter under the provision of Rule 26 of the C.E. Rules, 2002 - appeal allowed by way of remand. - Central Excise Appeal No. 164 of 2018 - - - Dated:- 6-5-2019 - Bharati Sapru and Vivek Varma, JJ. Ms. Pragya Pandey, Counsel, for the Appellant. .....

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..... 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 liable to confiscation under the Act or these rules, shall be liable to a penalty not exceeding the duty on such goods or rupees ten thousand, whichever is greater. 4. It is apparent from reading of .....

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