https://www.taxtmi.com/caselaws?id=445116 CESTAT Ahmedabad dismissed the appeal in a Central Excise duty evasion case involving Chhakkdo Rickshaw manufacturing. The appellant, holding ARAI registration through his firm, facilitated duty evasion by providing his registration to manufacturers lacking proper certification, enabling RTO registration of non-duty paid vehicles. Though not physically involved in transportation or sale, the appellant consciously aided clearance of excisable goods without duty payment by allowing use of his ARAI credentials, constituting violation under Rule 26 of Central Excise Rules, 2002. en-us Fri, 27 Oct 2023 00:00:00 +0530 Wed, 01 Nov 2023 08:46:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445116 CESTAT Ahmedabad dismissed the appeal in a Central Excise duty evasion case involving Chhakkdo Rickshaw manufacturing. The appellant, holding ARAI registration through his firm, facilitated duty evasion by providing his registration to manufacturers lacking proper certification, enabling RTO registration of non-duty paid vehicles. Though not physically involved in transportation or sale, the appellant consciously aided clearance of excisable goods without duty payment by allowing use of his ARAI credentials, constituting violation under Rule 26 of Central Excise Rules, 2002. Case-Laws Central Excise Fri, 27 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445116