https://www.taxtmi.com/caselaws?id=350336 The tribunal upheld the benefit of small scale exemption in cases of clandestine removal, citing precedents that exemption cannot be denied even in such situations. The penalty imposed on the Director for his involvement in the clandestine activities was upheld, with the tribunal finding evidence of his direct participation and control over the operations. The penalty amount was reduced but the imposition on the Director was affirmed. The Revenue's appeals were rejected, with a disagreement on the penalty issue leading to referral to nominate a third Member for resolution. en-us Thu, 13 Jul 2017 00:00:00 +0530 Fri, 27 Apr 2018 16:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350336 The tribunal upheld the benefit of small scale exemption in cases of clandestine removal, citing precedents that exemption cannot be denied even in such situations. The penalty imposed on the Director for his involvement in the clandestine activities was upheld, with the tribunal finding evidence of his direct participation and control over the operations. The penalty amount was reduced but the imposition on the Director was affirmed. The Revenue's appeals were rejected, with a disagreement on the penalty issue leading to referral to nominate a third Member for resolution. Case-Laws Central Excise Thu, 13 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350336