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2024 (2) TMI 433 - CESTAT KOLKATALevy of penalty u/r 26 of the Central Excise Rules, 2002 - clandestine removal - allegation based on certain printouts and private records seized from the premises of the company for the period 01.04.2006 to 07.06.2007 - No corroborative evidences - HELD THAT:- It is a fact that investigation has been done after resigning of the Directors from the company. No corroborative evidence has been produced by Revenue showing that the appellants were actively involved in the clandestine removal of the goods and without specifically assigning the reasons that the appellants were involved in the clandestine removal of the goods, penalty cannot be imposed, as held by this Tribunal in the case of COMMISSIONER OF C. EX., MEERUT VERSUS RAKESH SINGHAL [2006 (6) TMI 407 - CESTAT, NEW DELHI]. Thus, penalty under Rule 26 cannot be imposed on the appellants. Accordingly, the impugned order qua imposing Rs.10.00 Lakhs each on both the appellants is set aside - appeal allowed.
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