https://www.taxtmi.com/caselaws?id=801824 Rule 26 of the Central Excise Rules, 2002 permits penalties where a person deals with excisable goods known or believed to be liable to confiscation, or issues documents enabling another person to obtain an ineligible benefit. Penalty could not be sustained because the seized goods were not held liable to confiscation and no material showed that the appellant issued invoices or other documents enabling an ineligible benefit. The statutory requirements for imposing the penalty were therefore not met, and the penalty was set aside. en-us Wed, 02 Sep 2026 00:00:00 +0530 Wed, 28 Oct 2026 07:16:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=801824 Rule 26 of the Central Excise Rules, 2002 permits penalties where a person deals with excisable goods known or believed to be liable to confiscation, or issues documents enabling another person to obtain an ineligible benefit. Penalty could not be sustained because the seized goods were not held liable to confiscation and no material showed that the appellant issued invoices or other documents enabling an ineligible benefit. The statutory requirements for imposing the penalty were therefore not met, and the penalty was set aside. Case-Laws Central Excise Wed, 02 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=801824