Penalty u/s 26(2) of Central Excise Rules is not Applicable to Transaction made Before 01.04.2007: CESTAT [Read Order]

By Yogitha S. Yogesh - On July 10, 2023 7:30 pm - 2 mins read
Penalty - Central - Excise - Rules - Applicable - Transaction - Before - CESTAT - TAXSCAN

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 26(2) of the Central Excise Rules, 2002 does not apply to transactions made before 01.04.2007.  Goodluck Empire, the appellant challenged the order in which the penalty under Rule 26 of Central Excise Rules, 2002 was imposed for…

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