https://www.taxtmi.com/caselaws?id=337676 The Tribunal allowed the appeal against the penalty imposed on the respondent-Company, emphasizing that as duty was promptly paid and no duty evasion through fraud or willful misstatement was proven, the liability for penalty did not arise. The Tribunal deemed the show cause notice void ab initio as duty determination was not involved. Additionally, the Tribunal dismissed the Revenue's appeal against the Director, highlighting the absence of fraudulent intent and duty evasion, leading to the deletion of the penalty against the Director. en-us Thu, 01 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 11:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337676 The Tribunal allowed the appeal against the penalty imposed on the respondent-Company, emphasizing that as duty was promptly paid and no duty evasion through fraud or willful misstatement was proven, the liability for penalty did not arise. The Tribunal deemed the show cause notice void ab initio as duty determination was not involved. Additionally, the Tribunal dismissed the Revenue's appeal against the Director, highlighting the absence of fraudulent intent and duty evasion, leading to the deletion of the penalty against the Director. Case-Laws Central Excise Thu, 01 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337676