https://www.taxtmi.com/caselaws?id=198656 The tribunal set aside the impugned order imposing a penalty on the appellant, emphasizing that issuing a subsequent notice based on the same investigation was impermissible after a previous notice had identified a different individual as the mastermind without imposing a penalty on the appellant. The appeal was allowed, and the judgment highlighted that a show cause notice cannot be maintained against an individual in such circumstances. en-us Wed, 15 Mar 2017 00:00:00 +0530 Wed, 07 Feb 2018 07:22:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198656 The tribunal set aside the impugned order imposing a penalty on the appellant, emphasizing that issuing a subsequent notice based on the same investigation was impermissible after a previous notice had identified a different individual as the mastermind without imposing a penalty on the appellant. The appeal was allowed, and the judgment highlighted that a show cause notice cannot be maintained against an individual in such circumstances. Case-Laws Central Excise Wed, 15 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198656