https://www.taxtmi.com/caselaws?id=348859 Rule 26 penalty was sustainable where the evidence showed conscious participation in clandestine removal through blank challans, invoices and unauthorised transport slips used to facilitate evasion of duty. The proprietors of the trading concerns were found knowingly concerned in the removal and dealing of excisable goods, and the transport corporation was likewise liable because the record showed awareness of the unauthorised removal. Penalty was therefore upheld against the concerned appellants, but the Tribunal held that the amounts imposed were excessive and reduced the quantum. en-us Thu, 14 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348859 Rule 26 penalty was sustainable where the evidence showed conscious participation in clandestine removal through blank challans, invoices and unauthorised transport slips used to facilitate evasion of duty. The proprietors of the trading concerns were found knowingly concerned in the removal and dealing of excisable goods, and the transport corporation was likewise liable because the record showed awareness of the unauthorised removal. Penalty was therefore upheld against the concerned appellants, but the Tribunal held that the amounts imposed were excessive and reduced the quantum. Case-Laws Central Excise Thu, 14 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348859