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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

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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