https://www.taxtmi.com/caselaws?id=117261 Penalty was found unsustainable where duty had already been paid before issue of the show cause notice, because the penalty proceeding could not survive on those facts. Penalty under Rule 26 of the Central Excise Rules, 2002 was also held inapplicable when no confiscation of goods was proposed, since that factual basis was necessary for invoking the rule. The rectification application clarified that the entire penalty action was not maintainable on the recorded facts, and the penalty relief stood confirmed. en-us Tue, 31 Jan 2006 00:00:00 +0530 Thu, 21 Jun 2012 13:38:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117261 Penalty was found unsustainable where duty had already been paid before issue of the show cause notice, because the penalty proceeding could not survive on those facts. Penalty under Rule 26 of the Central Excise Rules, 2002 was also held inapplicable when no confiscation of goods was proposed, since that factual basis was necessary for invoking the rule. The rectification application clarified that the entire penalty action was not maintainable on the recorded facts, and the penalty relief stood confirmed. Case-Laws Central Excise Tue, 31 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117261