CESTAT Ahmedabad Set Aside Penalty due to Lack of Malafide Intent

Sonic Chain Pvt Ltd Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad)

Introduction: In the case of Sonic Chain Pvt Ltd Vs C.C.E. & S.T.-Rajkot, the Central Excise and Service Tax Appellate Tribunal (CESTAT) Ahmedabad addressed a significant issue related to Central Excise Rule 26. The central question was whether a penalty should be imposed in the absence of malafide intention to evade duty.

1. Background and Issue: The core issue in this case revolves ar

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