Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (2) TMI 621 - AT - Central ExcisePenalty u/r 26 of CER 2002 - clandestine removal - Held that: - Revenue has not placed on record any evidence to show that the said two Coils/Cutters were aware of the clandestine activities of M/s Pasondia Steel Profiles Ltd. and were having any knowledge about such illegal activities, if any of M/s Pasondia Steel Profiles Ltd. In the absence of any such evidence about the knowledge, the imposition of penalties upon the appellants are not proper - appeal allowed - decided in favor of appellant.
|