https://www.taxtmi.com/caselaws?id=282837 The penalties imposed under Rule 26 on M/s. R.K. Fans & Allied Products Ltd. and its Director were set aside in a case involving alleged excise duty evasion by M/s. Swastik Appliances. The court ruled that the responsibility for duty payment lies with the manufacturer, M/s. Swastik Appliances, even if the brand name is owned by the appellants. As the charge of abetment was not proven due to the brand name ownership, the appellants were not implicated in the duty evasion, leading to the reversal of penalties and allowing both appeals. en-us Wed, 15 Mar 2017 00:00:00 +0530 Tue, 27 Aug 2019 18:55:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282837 The penalties imposed under Rule 26 on M/s. R.K. Fans & Allied Products Ltd. and its Director were set aside in a case involving alleged excise duty evasion by M/s. Swastik Appliances. The court ruled that the responsibility for duty payment lies with the manufacturer, M/s. Swastik Appliances, even if the brand name is owned by the appellants. As the charge of abetment was not proven due to the brand name ownership, the appellants were not implicated in the duty evasion, leading to the reversal of penalties and allowing both appeals. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282837