https://www.taxtmi.com/caselaws?id=336739 Penalty for abetment in evasion-related offences is sustainable where the person is knowingly concerned in, or intentionally aids, the offending act; mere innocent facilitation without knowledge does not attract liability. The Madras HC upheld penalty against the husband of a partner after finding that he was associated with the business, knew of the excess payments and suppression of value, and participated in the clandestine clearance and undervaluation transaction that facilitated duty evasion. The challenge before the Tribunal was confined to the quantum of penalty, and the court treated the core liability issue as answered against the appellant. The penalty order as modified by the Tribunal was confirmed. en-us Fri, 02 Dec 2016 00:00:00 +0530 Wed, 28 Dec 2016 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336739 Penalty for abetment in evasion-related offences is sustainable where the person is knowingly concerned in, or intentionally aids, the offending act; mere innocent facilitation without knowledge does not attract liability. The Madras HC upheld penalty against the husband of a partner after finding that he was associated with the business, knew of the excess payments and suppression of value, and participated in the clandestine clearance and undervaluation transaction that facilitated duty evasion. The challenge before the Tribunal was confined to the quantum of penalty, and the court treated the core liability issue as answered against the appellant. The penalty order as modified by the Tribunal was confirmed. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336739