Penalty under rule 26 of CER rightly imposed on CA for false issuance of performance certificate

Vishal Jain Vs C.C.E. (CESTAT Ahmedabad) CESTAT Ahmedabad held that penalty under rule 26 of Central Excise Rules rightly imposed on the Chartered Accountant who issued false performance certificate to fraudulent parties based on which fraudulent advance license were obtained. Facts- The company M/s. Iqbal Synthetics Pvt. Ltd. have cleared the goods from their EOU clandestinely under the guise of removal of the goods against advance license without payment of duty. For the purpose of advance license, the appellant who is a Chartered Accountant had issued performance certificate to M/s. Thejava...