Levy of penalty - the penalty under Section 26 is inextricably ...

Penalty u/r 26 Invalid Without Goods Confiscation Order, Cannot Be Applied to Appellant or Managing Director.

June 23, 2022

Case Laws Central Excise AT

Levy of penalty - the penalty under Section 26 is inextricably linked to the confiscation of goods as long as there is no confiscation of the goods ordered that there cannot be a case for imposition of penalty under Rule 26. Therefore, it is found that the penalty under Rule 26 cannot be sustained either on the appellant or on the Managing Director of the appellant company. - AT

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Levy of penalty - the penalty under Section 26 is inextricably ...

Penalty u/r 26 Invalid Without Goods Confiscation Order, Cannot Be Applied to Appellant or Managing Director.

June 23, 2022

Case Laws Central Excise AT

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