Home Highlights March 2017 Year 2017 This

You may also like:

1. Penalty under rule 26 of the CER, 2002 can be imposed on a person only when it is proved beyond doubt that the person dealing with excisable goods knew or had reason to...

2. Imposition of penalty u/r 26(2) of CER, 2002 - CENVAT Credit - Wrong availment of credit and reversal thereof on being pointed out before the issue of SCN - maximum...

3. Imposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - clandestine removal - appellant unknowingly got involved as an employee in the clandestine activity of...

4. Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a...

5. Imposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - there is no evidence to prove that the lorry drivers or the owners had involved...

6. Imposition of personal penalty on 3 persons for duty evasion by the manufacturer - the requisite evidence necessary for levy of penalty on each of the Appellants under...

7. Penalty u/r 26 of the Central Excise Rules, 2002 - appellant was Director during relevant period - Since the demand of the duty has already been settled under SVLDRS...

8. Penalty imposed u/r 26 of Central Excise Rules 2002 set aside due to violation of principles of natural justice and lack of evidence. Department's case based solely on...

9. Penalty u/r 27 of CER 2002 - Delay in submitting ARE-1 Applications against export of goods - contravention of Rule 19 of CER 2002 - The delay caused is nothing but...

10. Imposition of penalty u/r 26 of CER, 2002 on transporter - contraband items - transporter can not be expected to be the expert of Central Excise laws to find out before...

11. Levy of penalty on Proprietor of the Firm under Rule 26(2) of Central Excise Rules, 2002 - fraudulent availment of CENVAT Credit - Taking note of the fact that penalty...

12. Levy of penalty in the absence of confiscation - penalty under Rule 26 of the Central Excise Rules, 2002 even in case where there is no proposal for confiscation can be...

13. Penalty - Bogus invoice issued without selling the goods – penalty would be attracted under Rule 25 (1) (d) as well as Rule 26(1) of the Central Excise Rules, 2002 - AT

14. Penalty under Rule 26(1) of Central excise rules 2002 - Bogus Cenvatable invoices issued - the appellant was liable to pay penalty - AT

15. Clandestine removal of excisable goods - Penalty u/r 26 of Central Excise Rules, 2002 imposed on Managing Director. Appellant challenged Order upholding penalty without...