https://www.taxtmi.com/caselaws?id=249883 The High Court of Andhra Pradesh dismissed the Central Excise Appeal as not maintainable due to the lack of raised questions of law regarding the exoneration of penalty on the respondent. The Court found that the respondent, a Director in the company, was not personally involved in any violation of Customs Act provisions related to DEPB scrips, leading to the exoneration of the penalty imposed on the respondent. The judgment did not extensively address the issues related to the interpretation of the DEPB Scheme, regularization of fraudulently availed credit, and specific Customs Notifications, as the primary focus was on the lack of legal grounds for the appeal. en-us Tue, 29 Apr 2014 00:00:00 +0530 Mon, 15 Jun 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249883 The High Court of Andhra Pradesh dismissed the Central Excise Appeal as not maintainable due to the lack of raised questions of law regarding the exoneration of penalty on the respondent. The Court found that the respondent, a Director in the company, was not personally involved in any violation of Customs Act provisions related to DEPB scrips, leading to the exoneration of the penalty imposed on the respondent. The judgment did not extensively address the issues related to the interpretation of the DEPB Scheme, regularization of fraudulently availed credit, and specific Customs Notifications, as the primary focus was on the lack of legal grounds for the appeal. Case-Laws Customs Tue, 29 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249883