https://www.taxtmi.com/caselaws?id=359342 The Tribunal upheld the decision granting small scale exemption to the respondent despite clandestine removal of goods, citing legal precedents. The penalty imposed on the Director was set aside by the appellate authority, but a disagreement led to a referral to the President. Ultimately, the penalty issue became moot due to the Director's passing, and no appeal could be made for penalties below Rs. 10 lakh as per the Government's policy. The Tribunal rejected the Revenue's appeals, affirming the decisions on small scale exemption and penalty imposition. en-us Mon, 23 Apr 2018 00:00:00 +0530 Wed, 16 Jan 2019 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359342 The Tribunal upheld the decision granting small scale exemption to the respondent despite clandestine removal of goods, citing legal precedents. The penalty imposed on the Director was set aside by the appellate authority, but a disagreement led to a referral to the President. Ultimately, the penalty issue became moot due to the Director's passing, and no appeal could be made for penalties below Rs. 10 lakh as per the Government's policy. The Tribunal rejected the Revenue's appeals, affirming the decisions on small scale exemption and penalty imposition. Case-Laws Central Excise Mon, 23 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359342