https://www.taxtmi.com/caselaws?id=264882 The Tribunal set aside the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002, due to the incomplete nature of the investigation caused by the absence of the appellant's statement. The Tribunal found that the statements from other parties involved supported the appellant's position and indicated a lack of direct evidence against the appellant. Consequently, the Tribunal concluded that the penalty was not justifiable without corroborative evidence directly implicating the appellant, leading to the appeal being allowed in favor of the appellant. en-us Mon, 02 Mar 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264882 The Tribunal set aside the penalty imposed on the appellant under Rule 26 of the Central Excise Rules, 2002, due to the incomplete nature of the investigation caused by the absence of the appellant's statement. The Tribunal found that the statements from other parties involved supported the appellant's position and indicated a lack of direct evidence against the appellant. Consequently, the Tribunal concluded that the penalty was not justifiable without corroborative evidence directly implicating the appellant, leading to the appeal being allowed in favor of the appellant. Case-Laws Central Excise Mon, 02 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264882