https://www.taxtmi.com/caselaws?id=257535 The appellant successfully challenged the imposition of a penalty of Rs. 10 lakh under Rule 26 of the Central Excise Rules, 2002, as the adjudicating authority failed to establish the liability of confiscation of goods. Consequently, the appellant was granted a waiver from pre-deposit of the penalty and a stay on its recovery during the appeal process. The Tribunal agreed that the penalty imposition was unsustainable without proving the goods' liability for confiscation. The case underscores the necessity of proving goods' liability before penalizing under Rule 26 for procedural fairness in excise duty cases. en-us Mon, 24 Feb 2014 00:00:00 +0530 Sat, 14 Mar 2015 07:03:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257535 The appellant successfully challenged the imposition of a penalty of Rs. 10 lakh under Rule 26 of the Central Excise Rules, 2002, as the adjudicating authority failed to establish the liability of confiscation of goods. Consequently, the appellant was granted a waiver from pre-deposit of the penalty and a stay on its recovery during the appeal process. The Tribunal agreed that the penalty imposition was unsustainable without proving the goods' liability for confiscation. The case underscores the necessity of proving goods' liability before penalizing under Rule 26 for procedural fairness in excise duty cases. Case-Laws Central Excise Mon, 24 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257535