https://www.taxtmi.com/caselaws?id=761623 CESTAT New Delhi set aside confiscation of goods and penalty under Rule 25 of CER, 2002. Following Gujarat HC and Delhi HC precedents, the tribunal held that Section 11AC is a condition precedent for Rule 25 action. Since no duty demand was confirmed nor penalty imposed under Section 11AC in the impugned order, confiscation and Rule 25 penalty were invalid. Rule 26 penalty, being consequential to confiscation, was also set aside. Appeal allowed. en-us Wed, 03 Jul 2024 00:00:00 +0530 Thu, 14 Nov 2024 08:26:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761623 CESTAT New Delhi set aside confiscation of goods and penalty under Rule 25 of CER, 2002. Following Gujarat HC and Delhi HC precedents, the tribunal held that Section 11AC is a condition precedent for Rule 25 action. Since no duty demand was confirmed nor penalty imposed under Section 11AC in the impugned order, confiscation and Rule 25 penalty were invalid. Rule 26 penalty, being consequential to confiscation, was also set aside. Appeal allowed. Case-Laws Central Excise Wed, 03 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761623