https://www.taxtmi.com/caselaws?id=309079 The Tribunal allowed the appeal, revoking the penalty of Rs. 1 Lakh imposed on the appellant for issuing bogus LRs for the transport of copper. The Tribunal found that the appellant's actions did not constitute an offense under Rule 26 of the Central Excise Rules, 2002, as the rule did not cover the issuance of bogus LRs before its amendment on 01.03.2007. Citing judgments from the Hon'ble Punjab High Court and the Hon'ble Bombay High Court, the Tribunal set aside the penalty, emphasizing that the rule's scope did not encompass the appellant's conduct. en-us Thu, 25 Apr 2019 00:00:00 +0530 Wed, 09 Aug 2023 21:32:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309079 The Tribunal allowed the appeal, revoking the penalty of Rs. 1 Lakh imposed on the appellant for issuing bogus LRs for the transport of copper. The Tribunal found that the appellant's actions did not constitute an offense under Rule 26 of the Central Excise Rules, 2002, as the rule did not cover the issuance of bogus LRs before its amendment on 01.03.2007. Citing judgments from the Hon'ble Punjab High Court and the Hon'ble Bombay High Court, the Tribunal set aside the penalty, emphasizing that the rule's scope did not encompass the appellant's conduct. Case-Laws Central Excise Thu, 25 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309079