https://www.taxtmi.com/caselaws?id=441426 The penalties imposed on the appellants were found unsustainable by the Tribunal due to the retrospective application of Rule 26(2)(ii) and the lack of involvement in activities covered by Rule 26. As a result, the penalties were set aside, and the appeals were allowed. en-us Wed, 02 Aug 2023 00:00:00 +0530 Wed, 09 Aug 2023 07:27:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441426 The penalties imposed on the appellants were found unsustainable by the Tribunal due to the retrospective application of Rule 26(2)(ii) and the lack of involvement in activities covered by Rule 26. As a result, the penalties were set aside, and the appeals were allowed. Case-Laws Central Excise Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441426