https://www.taxtmi.com/caselaws?id=344864 The Tribunal set aside the imposed penalty of &8377; 75 lakhs under Rule 26 of Central Excise Rules, 2002, as it exceeded the scope of the show cause notice issued under Rule 27. The appellant successfully argued lack of opportunity to present a defense against the penalty. The judgment emphasizes the necessity of aligning penalties with the allegations in the show cause notice to uphold procedural fairness and compliance with Central Excise Rules, 2002. en-us Thu, 18 May 2017 00:00:00 +0530 Fri, 30 Jun 2017 07:09:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344864 The Tribunal set aside the imposed penalty of &8377; 75 lakhs under Rule 26 of Central Excise Rules, 2002, as it exceeded the scope of the show cause notice issued under Rule 27. The appellant successfully argued lack of opportunity to present a defense against the penalty. The judgment emphasizes the necessity of aligning penalties with the allegations in the show cause notice to uphold procedural fairness and compliance with Central Excise Rules, 2002. Case-Laws Central Excise Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344864