https://www.taxtmi.com/caselaws?id=384235 Penalty for alleged aiding and abetting of an area-based exemption claim was found unsustainable because the appellant was not the manufacturer seeking the exemption and merely leased premises to another unit. The only for penalty was that the appellant could not supply adequate electricity to support the lessee's production, which was treated as insufficient to show any actionable role in a false claim of enhanced installed capacity. On these facts, mere inability to generate and supply enough power did not establish abetment or other conduct warranting penal liability, and the penalty was set aside. en-us Wed, 07 Aug 2019 00:00:00 +0530 Fri, 09 Aug 2019 07:16:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384235 Penalty for alleged aiding and abetting of an area-based exemption claim was found unsustainable because the appellant was not the manufacturer seeking the exemption and merely leased premises to another unit. The only for penalty was that the appellant could not supply adequate electricity to support the lessee's production, which was treated as insufficient to show any actionable role in a false claim of enhanced installed capacity. On these facts, mere inability to generate and supply enough power did not establish abetment or other conduct warranting penal liability, and the penalty was set aside. Case-Laws Central Excise Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384235