https://www.taxtmi.com/caselaws?id=170265 The Commissioner (Appeals) set aside the penalty imposed on the Director of a manufacturing unit for clandestine removal of goods, citing lack of evidence linking the Director to the offense. The Tribunal upheld this decision, emphasizing the necessity of establishing individual culpability before penalizing directors or officers of companies. The appeal by the Revenue against the penalty's setting aside was rejected. en-us Wed, 27 Oct 2010 00:00:00 +0530 Thu, 21 May 2015 12:51:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170265 The Commissioner (Appeals) set aside the penalty imposed on the Director of a manufacturing unit for clandestine removal of goods, citing lack of evidence linking the Director to the offense. The Tribunal upheld this decision, emphasizing the necessity of establishing individual culpability before penalizing directors or officers of companies. The appeal by the Revenue against the penalty's setting aside was rejected. Case-Laws Central Excise Wed, 27 Oct 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170265