CESTAT Quashes Penalty Over Lack of Proof of ‘Knowledge’ Under Rule 26 in Pan Masala Case

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CESTAT Quashes Penalty Over Lack of Proof of ‘Knowledge’ Under Rule 26 in Pan Masala Case

Indirect Taxes

Published on

07/04/2026

By Mariya Paliwala

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The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi quashes the penalty over lack of proof of ‘knowledge’ under Rule 26 of the Central Excise Rules in pan masala case. The bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Member Technical) has emphasized that Rule 26 requires strict fulfillment…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

CESTAT Quashes Penalty Over Lack of Proof of ‘Knowledge’ Under Rule 26 in Pan Masala Case

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