https://www.taxtmi.com/caselaws?id=426913 The Tribunal set aside the penalties imposed under Rule 26 of the Central Excise Rules on five appellants as they were found not directly involved in activities warranting penalties. The duty demand and penalty on M/s Musk Tobacco were not under consideration in these appeals due to procedural reasons. The Tribunal questioned the reliability of evidence based on third-party records and statements, particularly noting the lack of witness examination. Penalties on various individuals associated with M/s Musk Tobacco were also set aside due to lack of evidence of their involvement in clandestine activities. The issue of jurisdiction/power of the Additional Director General, DGCEI to issue show cause notice remained unresolved. en-us Thu, 25 Aug 2022 00:00:00 +0530 Sun, 28 Aug 2022 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=426913 The Tribunal set aside the penalties imposed under Rule 26 of the Central Excise Rules on five appellants as they were found not directly involved in activities warranting penalties. The duty demand and penalty on M/s Musk Tobacco were not under consideration in these appeals due to procedural reasons. The Tribunal questioned the reliability of evidence based on third-party records and statements, particularly noting the lack of witness examination. Penalties on various individuals associated with M/s Musk Tobacco were also set aside due to lack of evidence of their involvement in clandestine activities. The issue of jurisdiction/power of the Additional Director General, DGCEI to issue show cause notice remained unresolved. Case-Laws Central Excise Thu, 25 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=426913