https://www.taxtmi.com/caselaws?id=240018 The Tribunal upheld the penalty of Rs. 20 lakhs imposed on the appellant, rejecting arguments based on Rule 26 analysis. The Departmental Representative's evidence regarding the transportation of unaccounted gutka supported a presumption of guilt against the appellant. Due to the duty evasion and findings in the adjudication order, the Tribunal required the appellant to deposit Rs. 10 lakhs as an interim measure, with the possibility of a waiver for the remaining pre-deposit amount upon compliance. en-us Mon, 24 Jun 2013 00:00:00 +0530 Sun, 24 Nov 2013 23:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240018 The Tribunal upheld the penalty of Rs. 20 lakhs imposed on the appellant, rejecting arguments based on Rule 26 analysis. The Departmental Representative's evidence regarding the transportation of unaccounted gutka supported a presumption of guilt against the appellant. Due to the duty evasion and findings in the adjudication order, the Tribunal required the appellant to deposit Rs. 10 lakhs as an interim measure, with the possibility of a waiver for the remaining pre-deposit amount upon compliance. Case-Laws Central Excise Mon, 24 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240018