Levy of penalty on Broker for abetment - penalty under Rule 26 ...
No Penalty for Broker u/r 26: Lack of Evidence on Handling or Possession of Excisable Goods.
September 15, 2015
Case Laws Central Excise AT
Levy of penalty on Broker for abetment - penalty under Rule 26 of Central Excise Rules cannot be levied - It have nowhere been found that the appellants have acquired possession or handled any excisable goods in any manner, rendering the goods liable to confiscation - AT
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