Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 925 - CESTAT CHANDIGARHPenalty u/r 26 of CER, 2002 - Valuation - pattern/dies used captively - N/N. 67/1995 - Held that: - in the case of M/s DCM Engineering Pvt. Ltd. [2017 (11) TMI 1165 - CESTAT CHANDIGARH], this Tribunal held that in this case on the co-noticee/buyers, penalty u/r 26 of the CER 2002 is not imposable - the penalty imposed on the appellant is set aside - appeal allowed - decided in favor of appellant.
|