https://www.taxtmi.com/highlights?id=41326 Penalty u/r 26 of CER - Rule 26 would apply directly in the case in hand, as appellant is the person who acquired the possession of goods and were concerned with depositing or keeping the fans on which admittedly duty liability was not discharged. en-us Mon, 10 Sep 2018 08:14:58 +0530 Mon, 10 Sep 2018 08:14:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=41326 Penalty u/r 26 of CER - Rule 26 would apply directly in the case in hand, as appellant is the person who acquired the possession of goods and were concerned with depositing or keeping the fans on which admittedly duty liability was not discharged. Highlights Central Excise Mon, 10 Sep 2018 08:14:58 +0530 https://www.taxtmi.com/highlights?id=41326