https://www.taxtmi.com/caselaws?id=336739 The husband of a partner in a firm challenged the imposition of a penalty by the Customs, Excise and Service Tax Appellate Tribunal for his involvement in central excise duty evasion through undervalued sales. The Tribunal reduced penalties for all appellants, including the husband, to Rs. 25,000 each. The court upheld the penalty imposition, emphasizing the requirement of mens rea in penalty cases involving abetment with knowledge. The decision confirmed the Tribunal's order, dismissing the appeal and favoring the Revenue. 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 The husband of a partner in a firm challenged the imposition of a penalty by the Customs, Excise and Service Tax Appellate Tribunal for his involvement in central excise duty evasion through undervalued sales. The Tribunal reduced penalties for all appellants, including the husband, to Rs. 25,000 each. The court upheld the penalty imposition, emphasizing the requirement of mens rea in penalty cases involving abetment with knowledge. The decision confirmed the Tribunal's order, dismissing the appeal and favoring the Revenue. Case-Laws Central Excise Fri, 02 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336739