https://www.taxtmi.com/caselaws?id=348554 The Tribunal set aside the penalty imposed on the Director in an appeal against Order-in-Appeal No.05/HAL/2012, where penalties under Section 11AC of the Central Excise Act, 1944 were confirmed against a Company. The Director successfully argued lack of active involvement in the irregularities, with the Tribunal noting the Company's payment of duty and penalty without appeal. The judgment emphasized the necessity of establishing conscious knowledge and active participation to justify penalties, ultimately leading to the Director's penalty being reversed due to insufficient evidence linking her to the alleged irregularities. en-us Wed, 12 Apr 2017 00:00:00 +0530 Mon, 25 Sep 2017 07:18:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348554 The Tribunal set aside the penalty imposed on the Director in an appeal against Order-in-Appeal No.05/HAL/2012, where penalties under Section 11AC of the Central Excise Act, 1944 were confirmed against a Company. The Director successfully argued lack of active involvement in the irregularities, with the Tribunal noting the Company's payment of duty and penalty without appeal. The judgment emphasized the necessity of establishing conscious knowledge and active participation to justify penalties, ultimately leading to the Director's penalty being reversed due to insufficient evidence linking her to the alleged irregularities. Case-Laws Central Excise Wed, 12 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348554