Penalty u/r 26 of CER - Rule 26 would apply directly in the case ...
Case Laws Central Excise
September 10, 2018
Penalty u/r 26 of CER - Rule 26 would apply directly in the case in hand, as appellant is the person who acquired the possession of goods and were concerned with depositing or keeping the fans on which admittedly duty liability was not discharged.
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