https://www.taxtmi.com/caselaws?id=255428 Personal penalties under Rule 26 of the Central Excise Rules, 2002 were found unwarranted where the dispute turned on tariff classification under Chapter 89 and the persons concerned acted under a bona fide belief about the applicable heading. Because the matter involved interpretation of entries and no deliberate misdeclaration was established, the Tribunal deleted the penalties. The High Court found no error in that reasoning and held that no substantial question of law arose from the deletion of personal penalties, so the challenge failed. en-us Thu, 16 Oct 2014 00:00:00 +0530 Thu, 15 Jan 2015 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255428 Personal penalties under Rule 26 of the Central Excise Rules, 2002 were found unwarranted where the dispute turned on tariff classification under Chapter 89 and the persons concerned acted under a bona fide belief about the applicable heading. Because the matter involved interpretation of entries and no deliberate misdeclaration was established, the Tribunal deleted the penalties. The High Court found no error in that reasoning and held that no substantial question of law arose from the deletion of personal penalties, so the challenge failed. Case-Laws Central Excise Thu, 16 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255428