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

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

Indirect Taxes

Published on

16/01/2026

By Mariya Paliwala

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

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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…

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Mariya Paliwala https://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.

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

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