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    <title>2022 (6) TMI 977 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the findings against M/s Konark Pipes and Synthetics Pvt. Ltd. for evading Central Excise duty, confirming a duty amount of Rs.1,64,778. The penalty under Section 11AC was imposed due to procedural irregularities, with no application of Rule 26 of the Central Excise Rules. The appeal on another issue was allowed. The judgment was delivered by the Appellate Tribunal CESTAT KOLKATA on 17.06.2022, providing detailed analysis and reasoning for each issue raised in the case.</description>
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