https://www.taxtmi.com/caselaws?id=208928 The Appellate Tribunal CESTAT, Ahmedabad set aside the order imposing penalties under the Customs Act and Central Excise Rules on various individuals and entities, including a company director. The Tribunal ruled that composite penalties under different Acts cannot be imposed together and remanded the case to the Commissioner for segregating penalties under relevant sections of each Act. The decision emphasized the need to determine penal responsibility separately under each legislative enactment and allowed the appellants to contest the case's merits in fresh proceedings, without expressing an opinion on the underlying issues. en-us Wed, 23 Mar 2011 00:00:00 +0530 Fri, 03 Feb 2012 06:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208928 The Appellate Tribunal CESTAT, Ahmedabad set aside the order imposing penalties under the Customs Act and Central Excise Rules on various individuals and entities, including a company director. The Tribunal ruled that composite penalties under different Acts cannot be imposed together and remanded the case to the Commissioner for segregating penalties under relevant sections of each Act. The decision emphasized the need to determine penal responsibility separately under each legislative enactment and allowed the appellants to contest the case's merits in fresh proceedings, without expressing an opinion on the underlying issues. Case-Laws Central Excise Wed, 23 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208928