https://www.taxtmi.com/caselaws?id=344748 The appeal before the Appellate Tribunal CESTAT ALLAHABAD challenged the Order-in-Original imposing penalties on M/s Harig Crankshafts Ltd. (HCL) and the appellant under various sections of the Central Excise Act, 1944. The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 26 of the Central Excise Rules, 2002. It was held that since the show cause notice did not propose confiscation of any goods, the appellant could not be penalized under Rule 26. The judgment clarified the conditions for imposing penalties, emphasizing the necessity for goods to be liable for confiscation. en-us Wed, 17 May 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:31:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344748 The appeal before the Appellate Tribunal CESTAT ALLAHABAD challenged the Order-in-Original imposing penalties on M/s Harig Crankshafts Ltd. (HCL) and the appellant under various sections of the Central Excise Act, 1944. The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 26 of the Central Excise Rules, 2002. It was held that since the show cause notice did not propose confiscation of any goods, the appellant could not be penalized under Rule 26. The judgment clarified the conditions for imposing penalties, emphasizing the necessity for goods to be liable for confiscation. Case-Laws Central Excise Wed, 17 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344748