https://www.taxtmi.com/caselaws?id=787257 Personal penalty under Rule 26 of the Central Excise Rules, 2002 cannot be sustained unless the goods are liable to confiscation and that statutory basis is clearly pleaded in the show cause notice. Where the notice does not propose confiscation and there is no allegation of financial enrichment by the persons proceeded against, the preconditions for imposing a personal penalty are not met. On that reasoning, the penalty on the respondents was held unsustainable, and the Revenue's challenge failed. en-us Fri, 27 Feb 2026 00:00:00 +0530 Mon, 02 Mar 2026 08:34:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=787257 Personal penalty under Rule 26 of the Central Excise Rules, 2002 cannot be sustained unless the goods are liable to confiscation and that statutory basis is clearly pleaded in the show cause notice. Where the notice does not propose confiscation and there is no allegation of financial enrichment by the persons proceeded against, the preconditions for imposing a personal penalty are not met. On that reasoning, the penalty on the respondents was held unsustainable, and the Revenue's challenge failed. Case-Laws Central Excise Fri, 27 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=787257