No penalty under Central Excise Rule 26 if no Malafide Intention to Evade Duty: CESTAT [Read Order]

No penalty under Central Excise Rule - Malafide Intention -Evade Duty - CESTAT - taxscan

The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that penalty under Central Excise Rule 26 in absence of malafide intention  to evade duty. The issue involved in the present case is that whether the appellants Sonic Chain Pvt Ltd and Arvindbhai M Limbasiya is eligible for SSI exemption Notification…

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