https://www.taxtmi.com/caselaws?id=47699 Personal penalties imposed on company officers under the Central Excise Rules cannot stand where they are wholly derivative of the underlying excise demand and that demand has already been set aside in the company's appeal, with the appellate view affirmed by the Supreme Court. Once the substantive liability forming the foundation of the connected penalty loses legal existence and no contrary material is shown by the Revenue, the consequential penalties also fail. The penalties on the petitioner-officers were therefore held unsustainable and set aside. en-us Mon, 10 Apr 2006 00:00:00 +0530 Fri, 30 Jul 2010 13:29:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47699 Personal penalties imposed on company officers under the Central Excise Rules cannot stand where they are wholly derivative of the underlying excise demand and that demand has already been set aside in the company's appeal, with the appellate view affirmed by the Supreme Court. Once the substantive liability forming the foundation of the connected penalty loses legal existence and no contrary material is shown by the Revenue, the consequential penalties also fail. The penalties on the petitioner-officers were therefore held unsustainable and set aside. Case-Laws Central Excise Mon, 10 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47699