https://www.taxtmi.com/caselaws?id=206493 The Tribunal remanded the case for fresh consideration regarding the imposition of a penalty on the director under Section 11A(2) of the Central Excise Act, 1944. The Tribunal found that the original adjudicating authority's decision was not solely based on the application of Section 11A(2) but on the director's involvement in clandestine activities. As the issue of Section 11A(2) applicability was not raised before the Commissioner (Appeals), the Tribunal set aside the order for reevaluation, allowing the appellant to present their case anew. en-us Fri, 22 Jul 2011 00:00:00 +0530 Thu, 10 Dec 2015 18:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206493 The Tribunal remanded the case for fresh consideration regarding the imposition of a penalty on the director under Section 11A(2) of the Central Excise Act, 1944. The Tribunal found that the original adjudicating authority's decision was not solely based on the application of Section 11A(2) but on the director's involvement in clandestine activities. As the issue of Section 11A(2) applicability was not raised before the Commissioner (Appeals), the Tribunal set aside the order for reevaluation, allowing the appellant to present their case anew. Case-Laws Central Excise Fri, 22 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206493