https://www.taxtmi.com/caselaws?id=385042 The Appellate Tribunal CESTAT Chandigarh set aside penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002 for dealing with excisable goods without duty payment. The Tribunal ruled that penalties can only be imposed if the goods are liable for confiscation, which was not the case here. As the goods were not held liable for confiscation, the penalties were deemed unjustified and overturned, granting relief to the appellants. en-us Mon, 15 Apr 2019 00:00:00 +0530 Thu, 29 Aug 2019 07:07:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385042 The Appellate Tribunal CESTAT Chandigarh set aside penalties imposed on the appellants under Rule 26 of the Central Excise Rules, 2002 for dealing with excisable goods without duty payment. The Tribunal ruled that penalties can only be imposed if the goods are liable for confiscation, which was not the case here. As the goods were not held liable for confiscation, the penalties were deemed unjustified and overturned, granting relief to the appellants. Case-Laws Central Excise Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385042