https://www.taxtmi.com/caselaws?id=371383 The Tribunal overturned the confiscation of cash amounting to Rs. 1,75,000 and the imposition of penalty under Rule 26 of Central Excise Rules, 2002, providing consequential relief to the appellant. The decision was based on the lack of concrete evidence linking the cash to clandestine Gutka sales, noting the appellant's diverse business operations and insufficient proof of illegal activities. The Tribunal found the confiscation and penalty unjustified due to the absence of a direct link between the cash and illicit practices, ultimately ruling in favor of the appellant. en-us Tue, 18 Sep 2018 00:00:00 +0530 Tue, 04 Dec 2018 08:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371383 The Tribunal overturned the confiscation of cash amounting to Rs. 1,75,000 and the imposition of penalty under Rule 26 of Central Excise Rules, 2002, providing consequential relief to the appellant. The decision was based on the lack of concrete evidence linking the cash to clandestine Gutka sales, noting the appellant's diverse business operations and insufficient proof of illegal activities. The Tribunal found the confiscation and penalty unjustified due to the absence of a direct link between the cash and illicit practices, ultimately ruling in favor of the appellant. Case-Laws Central Excise Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371383