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2017 (5) TMI 283 - CESTAT BANGALOREPenalty u/r 26 of the CER, 2002 - confiscation - Held that: - the noticee should have the knowledge or reason to believe that the offending goods are liable to confiscation, whereas in this case, there is no proposal to confiscate any goods in the SCN nor there is any order for confiscation of any goods. Therefore, keeping in view the provisions of Rule 26 and the judgments relied upon by the appellant, the impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
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