https://www.taxtmi.com/caselaws?id=121214 The Tribunal upheld the dropping of the personal penalty imposed on the respondents by the Commissioner (Appeals) in a case involving the ban on "Gutkha" and "Pan Masala" production in Maharashtra. The Tribunal found that the respondents had complied with all legal requirements in availing credit on packing material, which became unusable due to the ban on their final products. The Tribunal concluded that there was no evidence of any wrongful intent on the part of the respondents, and the reversal of credit was justified. As a result, the Tribunal rejected the revenue's appeal, affirming the decision to drop the personal penalty. en-us Tue, 06 Mar 2007 00:00:00 +0530 Fri, 27 Jul 2012 15:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121214 The Tribunal upheld the dropping of the personal penalty imposed on the respondents by the Commissioner (Appeals) in a case involving the ban on "Gutkha" and "Pan Masala" production in Maharashtra. The Tribunal found that the respondents had complied with all legal requirements in availing credit on packing material, which became unusable due to the ban on their final products. The Tribunal concluded that there was no evidence of any wrongful intent on the part of the respondents, and the reversal of credit was justified. As a result, the Tribunal rejected the revenue's appeal, affirming the decision to drop the personal penalty. Case-Laws Central Excise Tue, 06 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121214