No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

Ramesh Garg Vs Commissioner (CESTAT Delhi)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi, has set aside a ₹10 lakh penalty imposed on Ramesh Garg under Rule 26(1) of the Central Excise Rules, 2002. The penalty was originally levied by the Joint Commissioner through an order dated March 30, 2017. The case revolved around whether the conditions for imposing a penalty under Rule 26(1) were met, particularly concerning the confiscation of goods.

The tribunal noted that Rule 26(1) penalizes individuals involved in handling excisable goods that are liable f

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