https://www.taxtmi.com/caselaws?id=352272 The Tribunal upheld penalties imposed under Rule 26 of Central Excise Rules, 2002 on three appellants for their involvement in procuring excisable goods without duty payment. Despite the appellants' defense of lack of knowledge regarding diversion, clear evidence demonstrated their active participation in deliberate acts leading to revenue loss. The Tribunal affirmed the penalties, considering the significant demands and relatively low penalty amounts. The decision emphasizes thorough evidence analysis, individual role assessment, and proportional penalty imposition to uphold revenue protection and excise regulation compliance. en-us Mon, 16 Oct 2017 00:00:00 +0530 Tue, 12 Dec 2017 08:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352272 The Tribunal upheld penalties imposed under Rule 26 of Central Excise Rules, 2002 on three appellants for their involvement in procuring excisable goods without duty payment. Despite the appellants' defense of lack of knowledge regarding diversion, clear evidence demonstrated their active participation in deliberate acts leading to revenue loss. The Tribunal affirmed the penalties, considering the significant demands and relatively low penalty amounts. The decision emphasizes thorough evidence analysis, individual role assessment, and proportional penalty imposition to uphold revenue protection and excise regulation compliance. Case-Laws Central Excise Mon, 16 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352272