No penalty under Central Excise Rule 26 if no Involvement in Handling of Goods Liable for Confiscation

Qumruzzama Khan Vs C.C.E. & S.T.-Vapi (CESTAT Ahmedabad) The CESTAT Ahmedabad has dealt with an important legal matter between Qumruzzama Khan and C.C.E. & S.T.-Vapi. This case revolves around the imposition of penalties under Rule 26 of Central Excise Rules, 2002, specifically focusing on the liability of parties involved in various activities related to goods that may be confiscated. Analysis: The case primarily pertains to the applicability of penalties under Rule 26(2)(ii) of Central Excise Rules. The core issue stems from the charge that Nitin Alloys Global Ltd took credit without...