Penalty under rule 26 of the CER, 2002 can be imposed on a ...

Central Excise

July 7, 2022

Penalty under rule 26 of the CER, 2002 can be imposed on a person only when it is proved beyond doubt that the person dealing with excisable goods knew or had reason to believe that such excisable goods were liable to confiscation. There is no evidence on record to prove that Appellant has acted in a way to attract the penalty provisions of rule 26 of the CER, 2002. - AT

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Penalty under rule 26 of the CER, 2002 can be imposed on a ...

Central Excise

July 7, 2022

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