https://www.taxtmi.com/caselaws?id=263955 The tribunal overturned the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002, for alleged involvement in the diversion of raw materials by the main noticee. The tribunal found no concrete evidence implicating the appellant in the diversion and emphasized the lack of justification for penalizing the appellant based on assumptions. en-us Wed, 31 Dec 2014 00:00:00 +0530 Mon, 22 Feb 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263955 The tribunal overturned the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002, for alleged involvement in the diversion of raw materials by the main noticee. The tribunal found no concrete evidence implicating the appellant in the diversion and emphasized the lack of justification for penalizing the appellant based on assumptions. Case-Laws Central Excise Wed, 31 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263955