https://www.taxtmi.com/caselaws?id=126459 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, holding that the proceedings under Rule 26 of the Central Excise Rules, 2002 did not apply due to the absence of a relevant law at the time of the alleged breach. The tribunal emphasized that penalty proceedings were not applicable to the appellant, directing the waiver of pre-deposit to prevent undue hardship during the appeal process. The Departmental Representative acknowledged the legal position under sub-rule (2) of Rule 26, and the tribunal's decision was based on the principle that the law in force at the time governs the case. en-us Fri, 12 Jun 2009 00:00:00 +0530 Wed, 12 Jul 2017 11:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126459 The Appellate Tribunal CESTAT, New Delhi, ruled in favor of the appellant, holding that the proceedings under Rule 26 of the Central Excise Rules, 2002 did not apply due to the absence of a relevant law at the time of the alleged breach. The tribunal emphasized that penalty proceedings were not applicable to the appellant, directing the waiver of pre-deposit to prevent undue hardship during the appeal process. The Departmental Representative acknowledged the legal position under sub-rule (2) of Rule 26, and the tribunal's decision was based on the principle that the law in force at the time governs the case. Case-Laws Central Excise Fri, 12 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126459