Penalty u/r 26 of CER, 2002 leviable as involvement in clandestine manufacture and clearance established

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...