The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the penalty under Rule 26 of the Central Excise Rules, 2002 on the proof that sufficient evidences adduced to allege clandestine removal. Intelligence was received that Appellant (Shri Paresh Tyagi) and his brother Shri Pintu Tyagi (Expired on 17.06.2013) and were…
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