Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of ...

Central Excise

May 9, 2024

Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of abating the evasion of duty by the Main Party - The appellant argued that since the main party's case of duty evasion had been settled under the Sabka Vishwas Scheme, 2019, they should not be penalized. The Tribunal agreed with this argument, citing legal precedents that supported setting aside penalties on co-noticees once the main case is resolved. Consequently, the Tribunal set aside the penalty and allowed the appeal.

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Penalty u/r 26(1) of Central Excise Rules, 2002 - charge of ...

Central Excise

May 9, 2024

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