https://www.taxtmi.com/caselaws?id=171431 The High Court affirmed the Tribunal's decision to vacate a demand amount and personal penalties under Sections 9D and 14 of the Central Excise Act. The Court stressed the need for reliable evidence and examination of individual roles for penalty imposition. The appeal was dismissed as the demand lacked supporting evidence and the Commissioner failed to justify the penalties imposed. The Court upheld the Tribunal's ruling, emphasizing the importance of meeting legal conditions for penalty imposition and the requirement for thorough examination of individual roles. en-us Thu, 26 Sep 2013 00:00:00 +0530 Tue, 16 Jun 2015 11:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171431 The High Court affirmed the Tribunal's decision to vacate a demand amount and personal penalties under Sections 9D and 14 of the Central Excise Act. The Court stressed the need for reliable evidence and examination of individual roles for penalty imposition. The appeal was dismissed as the demand lacked supporting evidence and the Commissioner failed to justify the penalties imposed. The Court upheld the Tribunal's ruling, emphasizing the importance of meeting legal conditions for penalty imposition and the requirement for thorough examination of individual roles. Case-Laws Central Excise Thu, 26 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171431