https://www.taxtmi.com/caselaws?id=349644 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 26 of the Central Excise Rules 2002. The Tribunal found that penalizing the appellant as a co-noticee under Section 11A(2A) was not justified based on legal precedents and the interpretation of Section 11A provisions. The decision emphasized aligning penalty proceedings with the Central Excise Act, 1944, and was pronounced on 13th October 2017. en-us Fri, 13 Oct 2017 00:00:00 +0530 Sat, 02 Dec 2017 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349644 The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Rule 26 of the Central Excise Rules 2002. The Tribunal found that penalizing the appellant as a co-noticee under Section 11A(2A) was not justified based on legal precedents and the interpretation of Section 11A provisions. The decision emphasized aligning penalty proceedings with the Central Excise Act, 1944, and was pronounced on 13th October 2017. Case-Laws Central Excise Fri, 13 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349644