https://www.taxtmi.com/caselaws?id=30201 Penalty under the Central Excise Act and Rules was upheld where the show-cause notice specifically alleged clearance of goods without payment of duty through bogus invoices and identified the relevant contravention; the absence of a further sub-clause reference did not invalidate the penalty. However, a separate penalty on the proprietor was not sustained because the proprietary concern had already been penalised for the same contravention. The substantive result was that the penalty against the proprietary concern remained intact, while the penalty on the proprietor was set aside on the facts. en-us Fri, 07 Mar 2008 00:00:00 +0530 Thu, 14 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30201 Penalty under the Central Excise Act and Rules was upheld where the show-cause notice specifically alleged clearance of goods without payment of duty through bogus invoices and identified the relevant contravention; the absence of a further sub-clause reference did not invalidate the penalty. However, a separate penalty on the proprietor was not sustained because the proprietary concern had already been penalised for the same contravention. The substantive result was that the penalty against the proprietary concern remained intact, while the penalty on the proprietor was set aside on the facts. Case-Laws Central Excise Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30201