https://www.taxtmi.com/caselaws?id=433525 The Tribunal set aside the penalty imposed on M/s Zapak Digital Entertainment Limited under rule 26 of the Central Excise Rules, 2002. The decision emphasized the inapplicability of Rule 209A on artificial persons and highlighted the distinction between natural and artificial entities. The appeal was allowed, aligning with past precedents and principles regarding penalties on artificial persons in excise matters. en-us Tue, 31 Jan 2023 00:00:00 +0530 Thu, 02 Feb 2023 08:56:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=433525 The Tribunal set aside the penalty imposed on M/s Zapak Digital Entertainment Limited under rule 26 of the Central Excise Rules, 2002. The decision emphasized the inapplicability of Rule 209A on artificial persons and highlighted the distinction between natural and artificial entities. The appeal was allowed, aligning with past precedents and principles regarding penalties on artificial persons in excise matters. Case-Laws Central Excise Tue, 31 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=433525