https://www.taxtmi.com/caselaws?id=759724 CESTAT Ahmedabad allowed appeals filed by directors against penalty imposed under Rule 26 of Central Excise Rules 2002. The department's case relied solely on statements without permitting cross-examination, violating natural justice principles. The Tribunal held that penalty under Rule 26 applies only to persons involved in clearance of goods through enumerated ways, whereas the present case involved duty demand based on interpretation of Pan Masala Packing Machines Rules 2008. No evidence established appellants' involvement in acquiring, possessing, or dealing with excisable goods liable to confiscation. Penalties against all appellant directors were set aside. en-us Tue, 01 Oct 2024 00:00:00 +0530 Tue, 08 Oct 2024 07:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759724 CESTAT Ahmedabad allowed appeals filed by directors against penalty imposed under Rule 26 of Central Excise Rules 2002. The department's case relied solely on statements without permitting cross-examination, violating natural justice principles. The Tribunal held that penalty under Rule 26 applies only to persons involved in clearance of goods through enumerated ways, whereas the present case involved duty demand based on interpretation of Pan Masala Packing Machines Rules 2008. No evidence established appellants' involvement in acquiring, possessing, or dealing with excisable goods liable to confiscation. Penalties against all appellant directors were set aside. Case-Laws Central Excise Tue, 01 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759724