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2022 (6) TMI 40 - CESTAT NEW DELHILevy of penalty u/r 26 of Central Excise Rules, 2002 - clandestine clearance - cigarettes - HELD THAT:- In view of the decision in M/S LUCKY TOBACCO COMPANY PVT. LIMITED, R.B. SHUKLA, RIZWAN KHAN, MURLI DHAR OJHA, T.K. GHOSH, MOHAMMAD HASSAN HASHMI, BHARAT KUMAR PATEL VERSUS COMMISSIONER OF CENTRAL EXCISE, CUSTOMS, CENTRAL GOODS & SERVICE TAX [2019 (5) TMI 369 - CESTAT NEW DELHI] where it was held that there is no evidence to establish manufacture and clandestine removal of alleged quantities by LTCPL on the basis of which demand of ₹ 657,50,888/- could sustain, it is found that the cause of action against these appellants also does not survive. The appeals are allowed.
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