https://www.taxtmi.com/caselaws?id=343133 The Appellate Tribunal CESTAT NEW DELHI set aside the penalties imposed on the appellants under Rule 26 of the Central Excise Rules. The Tribunal emphasized the requirement of establishing mens rea before penalizing individuals under Rule 26, noting the lack of specific evidence linking the appellants to the evasion activities. As a result, both appeals were allowed, and the penalties were dropped, highlighting the necessity for concrete evidence to justify imposing penalties under the Central Excise Rules. en-us Thu, 13 Apr 2017 00:00:00 +0530 Mon, 05 Feb 2018 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343133 The Appellate Tribunal CESTAT NEW DELHI set aside the penalties imposed on the appellants under Rule 26 of the Central Excise Rules. The Tribunal emphasized the requirement of establishing mens rea before penalizing individuals under Rule 26, noting the lack of specific evidence linking the appellants to the evasion activities. As a result, both appeals were allowed, and the penalties were dropped, highlighting the necessity for concrete evidence to justify imposing penalties under the Central Excise Rules. Case-Laws Central Excise Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343133