https://www.taxtmi.com/caselaws?id=381604 The High Court remanded the case back to the Customs, Excise and Service Tax Appellate Tribunal for a fresh determination regarding the penalty imposed on the company and its director. The Court emphasized the need for proper consideration of Rule 26 of the CE Rules, 2002 and directed the Tribunal to assess the actual involvement of the party, provide a fair opportunity of hearing, and decide the matter within three months. The appeal was disposed of with the observation that a re-examination was necessary to determine the liability for penalty under the said rule. en-us Mon, 06 May 2019 00:00:00 +0530 Sat, 15 Jun 2019 07:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381604 The High Court remanded the case back to the Customs, Excise and Service Tax Appellate Tribunal for a fresh determination regarding the penalty imposed on the company and its director. The Court emphasized the need for proper consideration of Rule 26 of the CE Rules, 2002 and directed the Tribunal to assess the actual involvement of the party, provide a fair opportunity of hearing, and decide the matter within three months. The appeal was disposed of with the observation that a re-examination was necessary to determine the liability for penalty under the said rule. Case-Laws Central Excise Mon, 06 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381604