https://www.taxtmi.com/caselaws?id=266562 The penalty imposed on the co-noticee under Rule 26 of the Central Excise Rules, 2002 was set aside as there was no demand for duty or confiscation of goods, rendering the penalty unjustified. The main noticee had paid the duty and interest before the Show Cause Notice was issued, leading to proceedings being dropped under Section 11A(2B) of the Central Excise Act, 1944. The appeal was allowed, and the imposition of the penalty against the Appellant was overturned. en-us Thu, 28 May 2015 00:00:00 +0530 Wed, 21 Oct 2015 11:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266562 The penalty imposed on the co-noticee under Rule 26 of the Central Excise Rules, 2002 was set aside as there was no demand for duty or confiscation of goods, rendering the penalty unjustified. The main noticee had paid the duty and interest before the Show Cause Notice was issued, leading to proceedings being dropped under Section 11A(2B) of the Central Excise Act, 1944. The appeal was allowed, and the imposition of the penalty against the Appellant was overturned. Case-Laws Central Excise Thu, 28 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266562