https://www.taxtmi.com/caselaws?id=233959 Movement of excisable goods between separately registered central excise units requires duty payment and compliance with prescribed clearance formalities, even where the units are adjacent and goods may be unfinished. Movement without such compliance can support confiscation. Where the contravention is technical, redemption fine and penalties on the concerned companies may be reduced. Personal penalty under Rule 26 requires material establishing the individual's culpable role; absence of such justification warrants setting aside the manager's penalty. en-us Thu, 14 Feb 2013 00:00:00 +0530 Mon, 13 May 2013 13:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233959 Movement of excisable goods between separately registered central excise units requires duty payment and compliance with prescribed clearance formalities, even where the units are adjacent and goods may be unfinished. Movement without such compliance can support confiscation. Where the contravention is technical, redemption fine and penalties on the concerned companies may be reduced. Personal penalty under Rule 26 requires material establishing the individual's culpable role; absence of such justification warrants setting aside the manager's penalty. Case-Laws Central Excise Thu, 14 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233959