Levy of penalty u/r 26 on the Director of the company - ...

Central Excise

January 30, 2024

Levy of penalty u/r 26 on the Director of the company - Allegation of Clandestine removal of goods - The Tribunal observed that the statement of an employee, admitting to supplying goods, did not specify quantities, values, or payments, making it insufficient as evidence. - Further, The adjudicating authority did not cross-examine the employee, as required under Section 9 (d) of the Central Excise Act, 1944. Without cross-examination, the employee's statement could not be relied upon as evidence. - No penalty - AT

View Source

← Previous Next →

Levy of penalty u/r 26 on the Director of the company - ...

Central Excise

January 30, 2024

You may also like:

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

Clandestine removal of goods – For clandestine removal of finished goods, personal penalties are required to be imposed upon the Director and vice President of the main...

Clandestine removal - penalty - The unquestioned documentary evidence would suffice to establish the clandestine removal and the handling of such goods by M/s Royal...

Clandestine removal of goods - assumption / presumption - demand based on the statement - charge of clandestine removal is not sustainable in the absence of any...

Levy of penalty under Rule 25 cannot be imposed upon the main appellant for goods not manufactured by him - however penalty on director under Rule 26 confirmed - AT

Clandestine removal - CENVAT credit Demand - Penalty - shortage of goods - Mere signing of the chart alleging removal of finished goods cannot be treated as clear...

Confiscation of goods - Clandestine removal of goods - since goods were within factory, means rea manifesting that goods were ready for clandestine removal has not been...

Clandestine removal - penalty has rightly been imposed on the appellants for their collaborative role in the conspiracy of clandestine removal of goods by M/s HSAL and...

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

Clandestine removal - MS Ingots - the findings of clandestine removal cannot be upheld based upon the third party documents, unless there is clinching evidence of...

Quick Updates: