https://www.taxtmi.com/caselaws?id=439664 The Tribunal set aside the penalty imposed on the Appellant for passing ineligible credit to a recipient under Rule 26(2) of the Central Excise Rules, 2002. The Tribunal found that all transactions were duly disclosed, excise duty was paid to the government, and there was no evidence of connivance between the Appellant and the recipient. Consequently, the demand for penalty was dismissed, and consequential relief was granted to the Appellant. en-us Wed, 21 Jun 2023 00:00:00 +0530 Fri, 30 Jun 2023 09:34:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=439664 The Tribunal set aside the penalty imposed on the Appellant for passing ineligible credit to a recipient under Rule 26(2) of the Central Excise Rules, 2002. The Tribunal found that all transactions were duly disclosed, excise duty was paid to the government, and there was no evidence of connivance between the Appellant and the recipient. Consequently, the demand for penalty was dismissed, and consequential relief was granted to the Appellant. Case-Laws Central Excise Wed, 21 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=439664