https://www.taxtmi.com/caselaws?id=327581 The Gujarat HC upheld the CESTAT order, dismissing the appeal on penalty imposition. The Tribunal's decision was based on the lack of evidence linking the respondent to the alleged offense, emphasizing the necessity for a factual basis for penalties. The Court determined the matter as factual without any legal implications. en-us Wed, 09 Dec 2015 00:00:00 +0530 Fri, 13 May 2016 09:05:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327581 The Gujarat HC upheld the CESTAT order, dismissing the appeal on penalty imposition. The Tribunal's decision was based on the lack of evidence linking the respondent to the alleged offense, emphasizing the necessity for a factual basis for penalties. The Court determined the matter as factual without any legal implications. Case-Laws Central Excise Wed, 09 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327581