https://www.taxtmi.com/caselaws?id=269642 The Court dismissed the appeal challenging the imposition of a penalty of Rs. 50 Lacs on the respondent for alleged abetment of evasion of excise duty. The Court agreed with the Tribunal that the respondent did not act as an abettor under Rule 26, as the issuance of the certificate by the respondent did not directly involve excisable goods but was obtained during penalty proceedings. The Court found no substantial legal question to entertain the appeal and noted that the original liability was under remand, pending in a separate appeal before the Court. The appeal was dismissed accordingly. en-us Tue, 08 Dec 2015 00:00:00 +0530 Thu, 17 Dec 2015 23:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269642 The Court dismissed the appeal challenging the imposition of a penalty of Rs. 50 Lacs on the respondent for alleged abetment of evasion of excise duty. The Court agreed with the Tribunal that the respondent did not act as an abettor under Rule 26, as the issuance of the certificate by the respondent did not directly involve excisable goods but was obtained during penalty proceedings. The Court found no substantial legal question to entertain the appeal and noted that the original liability was under remand, pending in a separate appeal before the Court. The appeal was dismissed accordingly. Case-Laws Central Excise Tue, 08 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269642