https://www.taxtmi.com/caselaws?id=339183 Rule 25 of the Central Excise Rules, 2002 applies only to the specified classes of persons, so a penalty cannot be imposed on an entity that is not a registered dealer; that penalty was deleted. Registered dealers who knowingly participated in transactions involving clandestinely cleared goods remained liable even though no credit was actually availed, because Rule 25 covers contraventions tied to removal of goods without invoice; their penalties were therefore sustained, subject to reduction on facts. Individuals who facilitated delivery and collection of payments with knowledge of the offending arrangement attracted liability under Rule 26, and the penalties on the partner/director were upheld. en-us Thu, 19 Jan 2017 00:00:00 +0530 Fri, 25 Aug 2017 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339183 Rule 25 of the Central Excise Rules, 2002 applies only to the specified classes of persons, so a penalty cannot be imposed on an entity that is not a registered dealer; that penalty was deleted. Registered dealers who knowingly participated in transactions involving clandestinely cleared goods remained liable even though no credit was actually availed, because Rule 25 covers contraventions tied to removal of goods without invoice; their penalties were therefore sustained, subject to reduction on facts. Individuals who facilitated delivery and collection of payments with knowledge of the offending arrangement attracted liability under Rule 26, and the penalties on the partner/director were upheld. Case-Laws Central Excise Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339183