High Court Overturns Penalty on Three for Duty Evasion; Lack of Evidence Violated Rule 26, Central Excise Rules 2002.

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....Imposition of personal penalty on 3 persons for duty evasion by the manufacturer - the requisite evidence necessary for levy of penalty on each of the Appellants under Rule 26 of the CE Rules 2002 was not brought on record by the Department - no penalty - HC....