https://www.taxtmi.com/caselaws?id=125117 Penalties under Rule 26 of the Central Excise Rules, 2002, imposed on buyer-units and proprietors for alleged undervaluation and duty short-payment were found unsustainable where the record did not show their involvement in the manufacturer's clearance of yarn to the DTA. The Tribunal noted that the buyers' and manufacturer's statements contained nothing to reflect buyer participation, and no evidence was discussed by the adjudicating authority to prove deliberate connivance or collusion. In the absence of an evidential foundation for evasion-related conduct, the penalties were held not to be called for and the impugned order was set aside. en-us Mon, 10 Nov 2008 00:00:00 +0530 Fri, 19 Oct 2012 16:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125117 Penalties under Rule 26 of the Central Excise Rules, 2002, imposed on buyer-units and proprietors for alleged undervaluation and duty short-payment were found unsustainable where the record did not show their involvement in the manufacturer's clearance of yarn to the DTA. The Tribunal noted that the buyers' and manufacturer's statements contained nothing to reflect buyer participation, and no evidence was discussed by the adjudicating authority to prove deliberate connivance or collusion. In the absence of an evidential foundation for evasion-related conduct, the penalties were held not to be called for and the impugned order was set aside. Case-Laws Central Excise Mon, 10 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125117