https://www.taxtmi.com/caselaws?id=763611 Penalties imposed under Rule 26 of the Central Excise Rules, 2002, on appellants associated with M/s Paras Trading Company for aiding duty evasion were set aside. The court found no mala fide intention in the non-payment of excise duty by the job worker, acknowledging a bona fide belief regarding duty liability due to conflicting judgments prior to clarification by a Larger Bench. Employees of the principal manufacturers were not deemed responsible for the job worker's duty lapses. Consequently, all penalties were annulled, and the appeals were allowed with consequential relief. en-us Tue, 10 Dec 2024 00:00:00 +0530 Mon, 23 Dec 2024 15:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763611 Penalties imposed under Rule 26 of the Central Excise Rules, 2002, on appellants associated with M/s Paras Trading Company for aiding duty evasion were set aside. The court found no mala fide intention in the non-payment of excise duty by the job worker, acknowledging a bona fide belief regarding duty liability due to conflicting judgments prior to clarification by a Larger Bench. Employees of the principal manufacturers were not deemed responsible for the job worker's duty lapses. Consequently, all penalties were annulled, and the appeals were allowed with consequential relief. Case-Laws Central Excise Tue, 10 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763611