Relief to Voltas Ltd, Penalty under Rule 26 of Central Excise Act cannot be imposed on purchaser for non payment of Excise Duty by Manufacturer: CESTAT [Read Order]

The CESTAT held that penalty under Rule 26 of Central Excise Act cannot be imposed on purchaser for non payment of excise duty by manufacturer

By Yogitha S. Yogesh - On February 19, 2024 2:34 pm - 2 mins read

CESTAT - CESTAT Chennai - Excise Duty - Rule 26 of Central Excise Act - taxscan

In the case of M/s. Voltas Limited, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that penalty under Rule 26 of Central Excise Act cannot be imposed on purchaser for non payment of excise duty by manufacturer. The appellant, namely, M/s. Voltas Limited, Teynampet, Chennai, appears…

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