https://www.taxtmi.com/caselaws?id=268532 The Appellate Tribunal set aside the penalty imposed on the Chartered Accountant under Rule 26 of the Central Excise Rules, 2002, ruling that the provisions of the rule were not applicable in this case. The Tribunal found that the Chartered Accountant's actions did not align with the scope of Rule 26, which pertains to handling excisable goods in specific ways. Despite departmental allegations, the Tribunal determined that the Chartered Accountant's involvement did not warrant the penalty, emphasizing a lack of direct connection to activities covered by Rule 26. en-us Wed, 11 Mar 2015 00:00:00 +0530 Mon, 15 Feb 2016 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268532 The Appellate Tribunal set aside the penalty imposed on the Chartered Accountant under Rule 26 of the Central Excise Rules, 2002, ruling that the provisions of the rule were not applicable in this case. The Tribunal found that the Chartered Accountant's actions did not align with the scope of Rule 26, which pertains to handling excisable goods in specific ways. Despite departmental allegations, the Tribunal determined that the Chartered Accountant's involvement did not warrant the penalty, emphasizing a lack of direct connection to activities covered by Rule 26. Case-Laws Central Excise Wed, 11 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268532