https://www.taxtmi.com/caselaws?id=111778 Penalty under indirect tax law could not be sustained where the lower appellate authority had found the appellant's role was not established in any serious manner and the only lapse was non-production of retail sale invoices. In the absence of any legal provision authorising penalty merely for non-cooperation with the investigating officer, the basis for even the reduced penalty failed. The penalty was therefore set aside. en-us Tue, 18 May 2004 00:00:00 +0530 Wed, 25 Apr 2012 12:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111778 Penalty under indirect tax law could not be sustained where the lower appellate authority had found the appellant's role was not established in any serious manner and the only lapse was non-production of retail sale invoices. In the absence of any legal provision authorising penalty merely for non-cooperation with the investigating officer, the basis for even the reduced penalty failed. The penalty was therefore set aside. Case-Laws Central Excise Tue, 18 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111778