https://www.taxtmi.com/caselaws?id=445029 The CESTAT Allahabad dismissed an appeal challenging penalty under Rule 26 of CER for clandestine removal of excisable goods. The appellant operated an unregistered factory manufacturing LPG stove valves and brass bars without maintaining proper records. Despite claiming non-service of show cause notice, the tribunal found service was properly effected through pasting at premises under panchnama. The appellant's own statement under Section 14 of Central Excise Act admitted active involvement in clandestine operations. The tribunal rejected the appellant's alibi defense, finding natural justice principles were complied with and the penalty was justified given admitted participation in unauthorized manufacturing activities. en-us Thu, 19 Oct 2023 00:00:00 +0530 Sun, 29 Oct 2023 20:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445029 The CESTAT Allahabad dismissed an appeal challenging penalty under Rule 26 of CER for clandestine removal of excisable goods. The appellant operated an unregistered factory manufacturing LPG stove valves and brass bars without maintaining proper records. Despite claiming non-service of show cause notice, the tribunal found service was properly effected through pasting at premises under panchnama. The appellant's own statement under Section 14 of Central Excise Act admitted active involvement in clandestine operations. The tribunal rejected the appellant's alibi defense, finding natural justice principles were complied with and the penalty was justified given admitted participation in unauthorized manufacturing activities. Case-Laws Central Excise Thu, 19 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445029