https://www.taxtmi.com/caselaws?id=282905 Where the demand against the principal assessee had already been dropped and the penalty on it set aside, the penalty on the authorised signatory of the manufacturing unit could not survive. The reasoning was that the employee was only the production in charge and authorised signatory, so once no liability remained against the main noticee, there was no basis for penal action against the appellant. The penalty was therefore held unsustainable and was set aside. en-us Tue, 27 Nov 2018 00:00:00 +0530 Fri, 30 Aug 2019 06:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=282905 Where the demand against the principal assessee had already been dropped and the penalty on it set aside, the penalty on the authorised signatory of the manufacturing unit could not survive. The reasoning was that the employee was only the production in charge and authorised signatory, so once no liability remained against the main noticee, there was no basis for penal action against the appellant. The penalty was therefore held unsustainable and was set aside. Case-Laws Central Excise Tue, 27 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=282905