https://www.taxtmi.com/caselaws?id=314220 CESTAT Kolkata dismissed the appeal in a clandestine removal case involving wire rods. The appellant was held liable under Rule 26 of Central Excise Rules, 2002 based on voluntary statements admitting receipt of non-duty paid goods, supported by computer ledger evidence from co-accused's hard disk. The tribunal found the appellant knowingly dealt with non-duty paid goods, making them liable for penalty. The statement was never retracted and no coercion was alleged, establishing voluntary character. The appeal was dismissed with penalty upheld. en-us Thu, 04 May 2023 00:00:00 +0530 Sun, 26 May 2024 14:22:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314220 CESTAT Kolkata dismissed the appeal in a clandestine removal case involving wire rods. The appellant was held liable under Rule 26 of Central Excise Rules, 2002 based on voluntary statements admitting receipt of non-duty paid goods, supported by computer ledger evidence from co-accused's hard disk. The tribunal found the appellant knowingly dealt with non-duty paid goods, making them liable for penalty. The statement was never retracted and no coercion was alleged, establishing voluntary character. The appeal was dismissed with penalty upheld. Case-Laws Central Excise Thu, 04 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314220