Ask Jurishour AI

Generic selectors
Exact matches only
Search in title
Search in content
Post Type Selectors
tdb_templates
saswp_reviews
saswp-collections
saswp_rvs_location
tdc-review-email
web-story-font
web-story
googlesitekit_email
tds_locker
tds_email
saswp
mailpoet_page
mailpoet_email
tdcpt_tunes
tdc-review
pronamic_payment
pronamic_gateway
pronamic_pay_subscr
wpcode
HomeIndirect TaxesNo Penalty Without Confirmed Duty Liability; Individual Can’t Be Penalised Merely on...

No Penalty Without Confirmed Duty Liability; Individual Can’t Be Penalised Merely on Alleged Association: CESTAT

Indirect Taxes

Published on

By Mariya Paliwala
No Penalty Without Confirmed Duty Liability; Individual Can’t Be Penalised Merely on Alleged Association: CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under Section 11AC of the Central Excise Act, 1944 cannot be imposed on an individual when no duty liability is confirmed against him, and mere alleged association with an assessee is insufficient to attract penal consequences. The Bench of…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here
Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Latest articles

Supreme Court

Earlier Temporary Or Compassionate Appointment Does Not Give Seniority Over Direct Recruits: Supreme Court 

The Supreme Court has held that employees appointed temporarily or on compassionate grounds cannot...
Supreme Court

Full Enhanced Land Compensation Must Be Deposited; Landowners Can Withdraw 8.33% Pending Appeal: Supreme Court

The Supreme Court has directed the Meerut Development Authority to deposit the entire enhanced...
GST

GST Appeal Can Proceed After Delayed Payment of Admitted Dues; Filing Date Shifts to Full Compliance: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Raipur, has allowed...
GST

Credit Notes Reported As ITC Can’t Sustain ₹9.56 Lakh GST Demand Where No Tax Was Lost: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT) Bengaluru Bench, has set aside a...

More like this

Supreme Court

Earlier Temporary Or Compassionate Appointment Does Not Give Seniority Over Direct Recruits: Supreme Court 

The Supreme Court has held that employees appointed temporarily or on compassionate grounds cannot...
Supreme Court

Full Enhanced Land Compensation Must Be Deposited; Landowners Can Withdraw 8.33% Pending Appeal: Supreme Court

The Supreme Court has directed the Meerut Development Authority to deposit the entire enhanced...
GST

GST Appeal Can Proceed After Delayed Payment of Admitted Dues; Filing Date Shifts to Full Compliance: GSTAT

The Goods and Services Tax Appellate Tribunal (GSTAT), State Bench at Raipur, has allowed...