https://www.taxtmi.com/caselaws?id=52191 The Tribunal condoned the 72-day delay in filing the appeal due to the appellant's health issues and allowed the Miscellaneous Application. The Tribunal set aside the personal penalty of Rs. 1.00 lakh imposed on the appellant as the case against the appellant was solely based on uncorroborated evidence from the driver, which was deemed insufficient. The appeal was allowed, and the Miscellaneous Application and Stay Petition were disposed of. en-us Mon, 30 Jun 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:20:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52191 The Tribunal condoned the 72-day delay in filing the appeal due to the appellant's health issues and allowed the Miscellaneous Application. The Tribunal set aside the personal penalty of Rs. 1.00 lakh imposed on the appellant as the case against the appellant was solely based on uncorroborated evidence from the driver, which was deemed insufficient. The appeal was allowed, and the Miscellaneous Application and Stay Petition were disposed of. Case-Laws Central Excise Mon, 30 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52191