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2011 (8) TMI 250 - AT - Central Excisecenvat credit - Rule 26 of Central Excise Rules, 2002 and under Rule 13 of Cenvat Credit Rules, 2002 - whether Shri Navneet Agarwal is liable to penalty under Rule 26 of the Central Excise Rules, 2002 when the Rule 26(2) was not in force - The view taken by the Hon'ble High Court of Punjab & Haryana was that when a person was concerned in selling and dealing with the goods which were liable to confiscation under Rule 25(1) (d), Rule 26(1) is also applicable - Decided against the assessee
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