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Penalty u/r 26 of CER, 2002 leviable as involvement in clandestine manufacture and clearance established
Case Law Details
- Case Name
- Krishna Kumar Vs Commissioner of Central Excise &
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Related Assessment Year
- 18/10/2023
- Courts
- All CESTAT, CESTAT Kolkata
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Krishna Kumar Vs Commissioner of Central Excise & Service Tax (CESTAT Kolkata)
CESTAT Kolkata held that penalty under rule 26 of the Central Excise Rules 2002 leviable as involvement in clandestine manufacture and clearance is well established.
Facts- The department initiated proceedings against the Appellant Shri Krishna Kumar (Appellant1) and Shri Suresh Prasad Sah (Appellant 2) alleging inter alia that the appellant No.1 in connivance with appellant No.2 have evaded Central Excise duty to the tune of Rs.1.38 crores by means of clandestine manufacture and clearance of excisable goods nam...
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