https://www.taxtmi.com/caselaws?id=246534 The Tribunal ruled in favor of the Respondent, holding that after settling proceedings against the assessee under Section 11A(1A) of the Central Excise Act, separate penalty proceedings against the Director could not be pursued. The Tribunal emphasized that when proceedings against the assessee are concluded under Section 11A(1), further actions against other individuals should also be considered closed, as per the Act's provisions. The Revenue's appeal seeking to impose a penalty on the Director was rejected based on this interpretation. en-us Mon, 11 Jun 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246534 The Tribunal ruled in favor of the Respondent, holding that after settling proceedings against the assessee under Section 11A(1A) of the Central Excise Act, separate penalty proceedings against the Director could not be pursued. The Tribunal emphasized that when proceedings against the assessee are concluded under Section 11A(1), further actions against other individuals should also be considered closed, as per the Act's provisions. The Revenue's appeal seeking to impose a penalty on the Director was rejected based on this interpretation. Case-Laws Central Excise Mon, 11 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246534