https://www.taxtmi.com/caselaws?id=76847 A penalty on a Deputy Commissioner for issuing end-use certificates based on statutory records could not be sustained where there was no specific allegation of collusion or deliberate wrongdoing. The Tribunal noted that the officer acted in her official capacity and relied on the assessee's statutory records, and it was not enough to complain that other records were not independently verified. As the act was done in good faith on official records, statutory protection for such conduct applied, and penal or disciplinary consequence was unwarranted. The impugned penalty order was therefore set aside. en-us Thu, 10 Sep 2009 00:00:00 +0530 Fri, 23 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76847 A penalty on a Deputy Commissioner for issuing end-use certificates based on statutory records could not be sustained where there was no specific allegation of collusion or deliberate wrongdoing. The Tribunal noted that the officer acted in her official capacity and relied on the assessee's statutory records, and it was not enough to complain that other records were not independently verified. As the act was done in good faith on official records, statutory protection for such conduct applied, and penal or disciplinary consequence was unwarranted. The impugned penalty order was therefore set aside. Case-Laws Central Excise Thu, 10 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76847