https://www.taxtmi.com/caselaws?id=34125 Where the substantive penalty against the trading concern had already been set aside and that order had attained finality, the Gujarat HC upheld deletion of the proprietor's personal penalty under the Central Excise Rules, 1944. The Tribunal had removed the penalty on the same footing as the annulled penalty against the trading concern, and the revenue did not dispute that no appeal had been pursued against that final order. In the absence of any surviving legal basis, the connected personal penalty could not be sustained. en-us Tue, 05 Aug 2008 00:00:00 +0530 Fri, 17 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34125 Where the substantive penalty against the trading concern had already been set aside and that order had attained finality, the Gujarat HC upheld deletion of the proprietor's personal penalty under the Central Excise Rules, 1944. The Tribunal had removed the penalty on the same footing as the annulled penalty against the trading concern, and the revenue did not dispute that no appeal had been pursued against that final order. In the absence of any surviving legal basis, the connected personal penalty could not be sustained. Case-Laws Central Excise Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34125