https://www.taxtmi.com/highlights?id=64223 Levy of penalty - the penalty under Section 26 is inextricably linked to the confiscation of goods as long as there is no confiscation of the goods ordered that there cannot be a case for imposition of penalty under Rule 26. Therefore, it is found that the penalty under Rule 26 cannot be sustained either on the appellant or on the Managing Director of the appellant company. - AT en-us Thu, 23 Jun 2022 09:52:50 +0530 Thu, 23 Jun 2022 09:52:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=64223 Levy of penalty - the penalty under Section 26 is inextricably linked to the confiscation of goods as long as there is no confiscation of the goods ordered that there cannot be a case for imposition of penalty under Rule 26. Therefore, it is found that the penalty under Rule 26 cannot be sustained either on the appellant or on the Managing Director of the appellant company. - AT Highlights Central Excise Thu, 23 Jun 2022 09:52:50 +0530 https://www.taxtmi.com/highlights?id=64223