https://www.taxtmi.com/caselaws?id=271882 The penalty imposed on the main appellant under Rule 26(2) of Central Excise Rules 2002 for passing ineligible benefits through issuing invoices for scrap but delivering market scrap was upheld by the Appellate Tribunal CESTAT MUMBAI. However, the penalty on the second appellant, a Director, was set aside. The Tribunal found that the appellants failed to establish their case adequately, leading to the main appellant's penalty being maintained. The judgment was pronounced on 12-6-2015, disposing of both appeals accordingly. en-us Fri, 12 Jun 2015 00:00:00 +0530 Sat, 20 Feb 2016 10:11:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271882 The penalty imposed on the main appellant under Rule 26(2) of Central Excise Rules 2002 for passing ineligible benefits through issuing invoices for scrap but delivering market scrap was upheld by the Appellate Tribunal CESTAT MUMBAI. However, the penalty on the second appellant, a Director, was set aside. The Tribunal found that the appellants failed to establish their case adequately, leading to the main appellant's penalty being maintained. The judgment was pronounced on 12-6-2015, disposing of both appeals accordingly. Case-Laws Central Excise Fri, 12 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271882