Excise Rule 26 Penalty Set Aside as Goods Were Not Liable for Confiscation

Advertisement Sanjeev Khera Vs Additional Director General (Adjudication) (CESTAT Delhi) The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi, considered whether penalties imposed under Rule 26 of the Central Excise Rules, 2002 could be sustained against five appellants. The appellants argued that the impugned order did not confiscate the goods and also did not contain any finding that the goods were liable to confiscation. They submitted that the order merely stated, while imposing penalties, that the goods were liable to confiscation. The department supported the penalti...