https://www.taxtmi.com/caselaws?id=364539 The Tribunal dismissed the Revenue's appeal challenging the non-imposition of penalty on Shri Gopi Kishan Sharma. It upheld the Commissioner's decision, noting the lack of concrete evidence to substantiate allegations against Mr. Sharma regarding his involvement in the illicit removal of goods. The Tribunal found that Mr. Sharma's role was not pivotal in the activities in question, as his responsibilities did not pertain to excise matters or goods removal. Consequently, the penalty proceedings against Mr. Sharma were dropped, and the Revenue's appeal was dismissed. en-us Fri, 20 Jul 2018 00:00:00 +0530 Tue, 31 Jul 2018 13:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364539 The Tribunal dismissed the Revenue's appeal challenging the non-imposition of penalty on Shri Gopi Kishan Sharma. It upheld the Commissioner's decision, noting the lack of concrete evidence to substantiate allegations against Mr. Sharma regarding his involvement in the illicit removal of goods. The Tribunal found that Mr. Sharma's role was not pivotal in the activities in question, as his responsibilities did not pertain to excise matters or goods removal. Consequently, the penalty proceedings against Mr. Sharma were dropped, and the Revenue's appeal was dismissed. Case-Laws Central Excise Fri, 20 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364539