Login
Login
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

Direct Tax

PAN Misuse Allegation Alone Can’t Invalidate Genuine Transactions: ITAT Deletes Bogus Purchase Addition

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has granted major relief...
Direct Tax

ITAT Condones 460-Day Delay of 87-Year-Old Taxpayer, Quashes Ex Parte Order for Fresh Hearing

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a delay...
Direct Tax

No S. 68 Addition on Share Application Money Received from Directors and Group Concerns When Documents Are on Record: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...
Direct Tax

ITAT Restores Charitable Trust’s 12AB and 80G Registration Applications, Grants Fresh Hearing Opportunity

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has set aside the...

More like this

Direct Tax

PAN Misuse Allegation Alone Can’t Invalidate Genuine Transactions: ITAT Deletes Bogus Purchase Addition

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has granted major relief...
Direct Tax

ITAT Condones 460-Day Delay of 87-Year-Old Taxpayer, Quashes Ex Parte Order for Fresh Hearing

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a delay...
Direct Tax

No S. 68 Addition on Share Application Money Received from Directors and Group Concerns When Documents Are on Record: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

About us

About Jurishour – Juris Hour is an online news portal for reporting accurate and honest news, articles, judgments, Circulars, orders and notifications related to legal developments.

Company

Categories

© 2025 Juris Hour. All Rights Reserved.