https://www.taxtmi.com/caselaws?id=761358 A personal penalty on a company director under excise law cannot be sustained without material showing direct and culpable participation in the alleged duty evasion, and the director's role in sales and marketing alone was insufficient. The related appeal also ceased to have practical survival after the underlying dispute was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with the scheme treated as extending to connected penalty proceedings arising from the same show-cause notice. On both the settlement-based procedural ground and the merits, the penalty was set aside and the appeal became infructuous. en-us Thu, 07 Nov 2024 00:00:00 +0530 Sat, 09 Nov 2024 08:46:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761358 A personal penalty on a company director under excise law cannot be sustained without material showing direct and culpable participation in the alleged duty evasion, and the director's role in sales and marketing alone was insufficient. The related appeal also ceased to have practical survival after the underlying dispute was settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, with the scheme treated as extending to connected penalty proceedings arising from the same show-cause notice. On both the settlement-based procedural ground and the merits, the penalty was set aside and the appeal became infructuous. Case-Laws Central Excise Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761358