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![Penalty under Rule 26 of Central Excise Rules is leviable on Natural Person Only: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/10/Penalty-TaxScan.jpg "Penalty under Rule 26 of Central Excise Rules is leviable on Natural Person Only: CESTAT [Read Order]")
Penalty under Rule 26 of Central Excise Rules is leviable on Natural Person Only: CESTAT [Read Order]
In Apple Sponge and Power Ltd vs. Commissioner of Service Tax, the Mumbai Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held...