Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
CESTAT Sets Aside ₹10 Lakh Penalty under Rule 26(1) Due to Lack of Goods Confiscation
Appeal Against OrderExcise, VAT & Custom
The CESTAT has set aside a penalty due to the lack of goods confiscation. The tribunal held that penalties cannot be imposed when there is no confiscation of goods. This ruling emphasizes the importance of adherence to procedural requirements in penalty proceedings. The decision highlights the necessity of linking penalties to specific violations and evidence. The ruling provides clarity on the conditions for imposing penalties under excise and customs laws.
