https://www.taxtmi.com/caselaws?id=799724 Penalty under Rule 26 of the Central Excise Rules, 2002 requires proof that a person dealt with excisable goods in a specified manner while knowing or having reason to believe that the goods were liable to confiscation. Supplying laminates and miscellaneous goods, assisting with material procurement, or extending a loan does not by itself establish the required participation. Unclear identity references, attribution of manufacture and transport supervision to another person, and an uncorroborated retracted statement did not establish the requisite knowledge or dealing; on these facts, the Rule 26 penalty was unsustainable. en-us Thu, 24 Sep 2026 00:00:00 +0530 Sat, 26 Sep 2026 08:31:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=799724 Penalty under Rule 26 of the Central Excise Rules, 2002 requires proof that a person dealt with excisable goods in a specified manner while knowing or having reason to believe that the goods were liable to confiscation. Supplying laminates and miscellaneous goods, assisting with material procurement, or extending a loan does not by itself establish the required participation. Unclear identity references, attribution of manufacture and transport supervision to another person, and an uncorroborated retracted statement did not establish the requisite knowledge or dealing; on these facts, the Rule 26 penalty was unsustainable. Case-Laws Central Excise Thu, 24 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=799724