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Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
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Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
CESTAT allowed the appeal and set aside the penalty imposed under Rule 26 of the Central Excise Rules, 2004 on the appellant (employee of a merchant exporter). The Tribunal held the adjudicatory order failed to articulate how the appellant met the criteria of Rule 26(2), there was no evidence of pecuniary benefit beyond salary or of involvement in issuance/abetment of documents, and testimonial evidence lacked required corroboration. In light of binding precedent and the absence of confiscation of goods, the Tribunal concluded Rule 26 was inapplicable and quashed the personal penalty.
CESTAT allowed the appeal and set aside the penalty imposed under Rule 26 of the Central Excise Rules, 2004 on the appellant (employee of a merchant exporter). The Tribunal held the adjudicatory order failed to articulate how the appellant met the criteria of Rule 26(2), there was no evidence of pecuniary benefit beyond salary or of involvement in issuance/abetment of documents, and testimonial evidence lacked required corroboration. In light of binding precedent and the absence of confiscation of goods, the Tribunal concluded Rule 26 was inapplicable and quashed the personal penalty.
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