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    <title>2018 (2) TMI 621 - CESTAT, ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT, ALLAHABAD set aside penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002. The Tribunal found lack of concrete evidence proving the appellants&#039; awareness or involvement in clandestine activities alleged against M/s Pasondia Steel Profiles Ltd. As a result, the penalties were deemed unjustified, and both appeals were allowed, providing relief to the appellants. The judgment underscored the necessity of strong evidentiary basis and proving accused parties&#039; knowledge and participation in illegal activities before imposing penalties under the Central Excise Rules.</description>
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    <pubDate>Wed, 29 Nov 2017 00:00:00 +0530</pubDate>
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      <title>2018 (2) TMI 621 - CESTAT, ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=355200</link>
      <description>The Appellate Tribunal CESTAT, ALLAHABAD set aside penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002. The Tribunal found lack of concrete evidence proving the appellants&#039; awareness or involvement in clandestine activities alleged against M/s Pasondia Steel Profiles Ltd. As a result, the penalties were deemed unjustified, and both appeals were allowed, providing relief to the appellants. The judgment underscored the necessity of strong evidentiary basis and proving accused parties&#039; knowledge and participation in illegal activities before imposing penalties under the Central Excise Rules.</description>
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      <pubDate>Wed, 29 Nov 2017 00:00:00 +0530</pubDate>
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