https://www.taxtmi.com/caselaws?id=209828 Rule 26 penalty may be sustained against a commission agent who knowingly assists clandestine removal of excisable goods without payment of duty. The note states that association with documents showing evasion, together with the manufacturer's admission and duty payment, supported a finding of aiding and abetting. It also notes that the quantum of penalty can be moderated on facts where the person's involvement and gain are limited; here, the reduced commission was treated as relevant, and the penalty was lowered from a higher amount to a nominal figure. 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 may be sustained against a commission agent who knowingly assists clandestine removal of excisable goods without payment of duty. The note states that association with documents showing evasion, together with the manufacturer's admission and duty payment, supported a finding of aiding and abetting. It also notes that the quantum of penalty can be moderated on facts where the person's involvement and gain are limited; here, the reduced commission was treated as relevant, and the penalty was lowered from a higher amount to a nominal figure. Case-Laws Central Excise Fri, 29 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209828