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of <h1>Manufacturer's Appeal Allowed, Penalty Set Aside for Excise Duty Evasion</h1> <h3>Pawan Kumar Sharma, Shiw Bhagawan Sharma Versus The Commissioner of Central GST and Excise, Shillong</h3> Pawan Kumar Sharma, Shiw Bhagawan Sharma Versus The Commissioner of Central GST and Excise, Shillong - TMI The High Court of Meghalaya allowed the manufacturer's appeal, setting aside the penalty imposed on the directors for evasion of excise duty. The matter is remanded for fresh consideration by the Appellate Tribunal. Central Excise Appeal No.4 of 2019 is relevant. Other related appeals are disposed of with no costs ordered.
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