https://www.taxtmi.com/caselaws?id=772007 CESTAT Chandigarh set aside penalty imposed under Rule 26 of Central Excise Rules, 2002 on appellants for inadmissible refund claims under Notification No. 56/2002-CE regarding area-based exemption wrongly availed for non-manufactured goods. Despite department's pending appeal before J&K HC against tribunal's earlier order, no stay was granted. Following precedent in ECKO CABLES case with identical facts, tribunal rejected department's preliminary objection to keep appeal in abeyance pending HC proceedings. Appeal allowed. en-us Fri, 30 May 2025 00:00:00 +0530 Tue, 03 Jun 2025 08:50:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=772007 CESTAT Chandigarh set aside penalty imposed under Rule 26 of Central Excise Rules, 2002 on appellants for inadmissible refund claims under Notification No. 56/2002-CE regarding area-based exemption wrongly availed for non-manufactured goods. Despite department's pending appeal before J&K HC against tribunal's earlier order, no stay was granted. Following precedent in ECKO CABLES case with identical facts, tribunal rejected department's preliminary objection to keep appeal in abeyance pending HC proceedings. Appeal allowed. Case-Laws Central Excise Fri, 30 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=772007