https://www.taxtmi.com/caselaws?id=248919 The Tribunal set aside the penalty imposed on the appellant, citing lack of categorical findings and reliance on assumptions by the adjudicating authority. The appeal was allowed with consequential relief, emphasizing the need for concrete evidence and proper legal application in imposing penalties. en-us Tue, 20 May 2014 00:00:00 +0530 Fri, 21 Nov 2014 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248919 The Tribunal set aside the penalty imposed on the appellant, citing lack of categorical findings and reliance on assumptions by the adjudicating authority. The appeal was allowed with consequential relief, emphasizing the need for concrete evidence and proper legal application in imposing penalties. Case-Laws Central Excise Tue, 20 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248919