https://www.taxtmi.com/highlights?id=103449 Penalty under Rule 26 for dealing in goods liable to confiscation requires proof that the person acquired, possessed or dealt with excisable goods knowing or believing them to be liable to confiscation. Allegations of clandestine removal require affirmative evidence across the production and supply chain, including unaccounted procurement and production, transport and clearance, identified buyers' receipt, and unaccounted consideration; recovered diaries or notepads alone do not establish their contents as true. Statements recorded during investigation may be relied on where examination and cross-examination opportunities were provided but not used, without violating natural justice. en-us Mon, 07 Sep 2026 08:48:57 +0530 Mon, 07 Sep 2026 08:48:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=103449 Penalty under Rule 26 for dealing in goods liable to confiscation requires proof that the person acquired, possessed or dealt with excisable goods knowing or believing them to be liable to confiscation. Allegations of clandestine removal require affirmative evidence across the production and supply chain, including unaccounted procurement and production, transport and clearance, identified buyers' receipt, and unaccounted consideration; recovered diaries or notepads alone do not establish their contents as true. Statements recorded during investigation may be relied on where examination and cross-examination opportunities were provided but not used, without violating natural justice. Highlights Central Excise Mon, 07 Sep 2026 08:48:57 +0530 https://www.taxtmi.com/highlights?id=103449