https://www.taxtmi.com/caselaws?id=209828 Rule 26 penalty applies to a commission agent who knowingly assists clandestine removal of excisable goods without payment of duty. Association with documents evidencing such clearances and procurement of orders for the manufacturer supported liability where the manufacturer admitted the activity and discharged duty and penalty. The agent's limited commission and extent of involvement were relevant to penalty quantification. Liability to penalty was sustained, while the penalty was reduced to reflect the limited gain from the transactions. en-us Fri, 29 Apr 2011 00:00:00 +0530 Wed, 10 Jul 2013 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209828 Rule 26 penalty applies to a commission agent who knowingly assists clandestine removal of excisable goods without payment of duty. Association with documents evidencing such clearances and procurement of orders for the manufacturer supported liability where the manufacturer admitted the activity and discharged duty and penalty. The agent's limited commission and extent of involvement were relevant to penalty quantification. Liability to penalty was sustained, while the penalty was reduced to reflect the limited gain from the transactions. Case-Laws Central Excise Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209828