https://www.taxtmi.com/caselaws?id=405454 The Tribunal set aside the penalty imposed on the booking agent under Rule 26 of the Central Excise Rules, 2002, for aiding in the evasion of central excise duty. The Tribunal found that the booking agent lacked knowledge of the duty status of the goods being transported, and since the manufacturers were already cleared of charges, the penalty on the appellant was deemed unwarranted. The appeal was allowed, emphasizing that the appellant's role as a booking agent did not entail detailed knowledge of the goods, leading to the decision in favor of the appellant. en-us Fri, 19 Mar 2021 00:00:00 +0530 Fri, 22 Oct 2021 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405454 The Tribunal set aside the penalty imposed on the booking agent under Rule 26 of the Central Excise Rules, 2002, for aiding in the evasion of central excise duty. The Tribunal found that the booking agent lacked knowledge of the duty status of the goods being transported, and since the manufacturers were already cleared of charges, the penalty on the appellant was deemed unwarranted. The appeal was allowed, emphasizing that the appellant's role as a booking agent did not entail detailed knowledge of the goods, leading to the decision in favor of the appellant. Case-Laws Central Excise Fri, 19 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405454