https://www.taxtmi.com/caselaws?id=340415 The Tribunal set aside penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002. The penalties were deemed unjustified as there was a lack of concrete evidence to support allegations of issuing fake invoices for fraudulent activities. The Tribunal highlighted the importance of proper investigation and cross-examination, noting discrepancies in the case and reliance on a third-party statement without sufficient evidence. Consequently, the penalties were overturned, providing relief to the appellants. en-us Fri, 30 Dec 2016 00:00:00 +0530 Tue, 21 Mar 2017 09:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340415 The Tribunal set aside penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002. The penalties were deemed unjustified as there was a lack of concrete evidence to support allegations of issuing fake invoices for fraudulent activities. The Tribunal highlighted the importance of proper investigation and cross-examination, noting discrepancies in the case and reliance on a third-party statement without sufficient evidence. Consequently, the penalties were overturned, providing relief to the appellants. Case-Laws Central Excise Fri, 30 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340415