https://www.taxtmi.com/caselaws?id=444303 The Tribunal set aside the penalty imposed on the Appellant, a Chartered Accountant, under Rule 26 of the Central Excise Rules, 2002. The Appellant successfully appealed against the penalty of Rs.50,000, arguing that the certificate he issued was not relied upon in the impugned order and that a different certificate referenced was not issued by him. The Tribunal found no evidence that the company claimed the exemption based on his certificate and concluded that the penalty was unjustified as the Appellant did not abet the company's alleged offense. The appeal was allowed, and the penalty was set aside. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 13 Oct 2023 08:58:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444303 The Tribunal set aside the penalty imposed on the Appellant, a Chartered Accountant, under Rule 26 of the Central Excise Rules, 2002. The Appellant successfully appealed against the penalty of Rs.50,000, arguing that the certificate he issued was not relied upon in the impugned order and that a different certificate referenced was not issued by him. The Tribunal found no evidence that the company claimed the exemption based on his certificate and concluded that the penalty was unjustified as the Appellant did not abet the company's alleged offense. The appeal was allowed, and the penalty was set aside. Case-Laws Service Tax Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444303