https://www.taxtmi.com/caselaws?id=274333 The penalty of Rs. 50,000 imposed on the appellant under Rule 26 of Central Excise Rules for supplying raw material without duty payment was set aside by the Tribunal. The Tribunal found a lack of corroborative evidence linking the entries in third-party records to the actual supply of raw material. Relying on a previous decision regarding similar cases, the Tribunal concluded that the penalty was unjustified. Consequently, the penalty imposed on the appellant was overturned, and the appeals were allowed with any consequential relief. en-us Thu, 31 May 2018 00:00:00 +0530 Tue, 07 Aug 2018 22:12:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274333 The penalty of Rs. 50,000 imposed on the appellant under Rule 26 of Central Excise Rules for supplying raw material without duty payment was set aside by the Tribunal. The Tribunal found a lack of corroborative evidence linking the entries in third-party records to the actual supply of raw material. Relying on a previous decision regarding similar cases, the Tribunal concluded that the penalty was unjustified. Consequently, the penalty imposed on the appellant was overturned, and the appeals were allowed with any consequential relief. Case-Laws Central Excise Thu, 31 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274333