https://www.taxtmi.com/caselaws?id=265623 Penalties on alleged dummy units and their proprietor/director were held unsustainable on the facts, as the connected-person penalties were not justified even though the demand itself was not seriously disputed. The Tribunal also held that once penalty under Section 11AC of the Central Excise Act had been imposed on the main appellant, a further penalty under Rule 173Q of the Central Excise Rules was not warranted for the same conduct, and that additional penalty was set aside. Duty was directed to be requantified by extending cum-duty benefit, with recomputation remitted to the adjudicating authority. en-us Wed, 16 Sep 2015 00:00:00 +0530 Tue, 06 Oct 2015 10:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265623 Penalties on alleged dummy units and their proprietor/director were held unsustainable on the facts, as the connected-person penalties were not justified even though the demand itself was not seriously disputed. The Tribunal also held that once penalty under Section 11AC of the Central Excise Act had been imposed on the main appellant, a further penalty under Rule 173Q of the Central Excise Rules was not warranted for the same conduct, and that additional penalty was set aside. Duty was directed to be requantified by extending cum-duty benefit, with recomputation remitted to the adjudicating authority. Case-Laws Central Excise Wed, 16 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265623