https://www.taxtmi.com/caselaws?id=336581 The Tribunal dismissed the appeals, upholding penalty imposition and vehicle confiscation decisions made by the Commissioner (Appeals). The appellants were found liable for penalties under Rule 26 of the Central Excise Rules and confiscation of vehicles under Section 115(2) of the Customs Act. The Tribunal concluded that the Commissioner (Appeals) correctly exercised power under Section 35A, allowing the Revenue to appeal against subordinate officers' orders. The decision was based on the appellants' repeated offenses and awareness of transporting goods without proper documentation. en-us Wed, 27 Apr 2016 00:00:00 +0530 Sat, 24 Dec 2016 07:54:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336581 The Tribunal dismissed the appeals, upholding penalty imposition and vehicle confiscation decisions made by the Commissioner (Appeals). The appellants were found liable for penalties under Rule 26 of the Central Excise Rules and confiscation of vehicles under Section 115(2) of the Customs Act. The Tribunal concluded that the Commissioner (Appeals) correctly exercised power under Section 35A, allowing the Revenue to appeal against subordinate officers' orders. The decision was based on the appellants' repeated offenses and awareness of transporting goods without proper documentation. Case-Laws Central Excise Wed, 27 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336581