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2017 (6) TMI 421 - AT - Central ExcisePenalty u/r 26 of CER, 2002 - clandestine removal - Held that: - the appellant, M/s Kailash Traders willingly connived and colluded with the manufacturer M/s GIPPL in dealing with clandestinely removed goods namely sponge iron/MS ingots etc which the appellant knew were liable for confiscation under the CEA, 1944 and the rules made thereunder. There is no enough defence has been given by the appellant in this regard - penalty sustained - appeal dismissed - decided against appellant.
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