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of <h1>Court overturns penalties on raw material supplier not liable for excise duty, citing lack of evidence.</h1> <h3>Mahesh Singh Patel Versus The Commissioner Of Central Excise, Lucknow</h3> The High Court of Allahabad set aside the penalty imposed on the appellant, a raw material supplier not subject to excise duty. The Court found that ... Maintainability of appeal - substantial questions of law - HELD THAT:- The appeal is admitted on substantial questions of law. List and connect along with Central Excise Appeal Nos. - 2 of 2015 and 4 of 2015. The High Court of Allahabad heard the case regarding the imposition of a penalty on the appellant, who was a supplier of raw material not subject to excise duty. The Court admitted the case based on substantial questions of law, including the justification of imposing penalties without proper findings and considering all evidence. The case was listed and connected with Central Excise Appeal Nos. 2 of 2015 and 4 of 2015.
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