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2009 (11) TMI 477 - GUJARAT HIGH COURTPenalty - Whether, in the facts and circumstances of the case, the tribunal is justified in setting aside the personal penalty imposed on the respondent under Rule 209A of the Central Excise Rules, 1944 presently Rule 26 of the Central Excise Rules, 2002 despite the respondent having admitted to have knowingly concerned himself in the illicit and clandestine production, non accountal and removal of excisable goods and evasion of Central Excise duty and having admitted to the commission of the contravention and offences under the Act and the Rules on the directions of the Chairman cum Managing Director of the assessee? Held that - respondent only a excise clerk having four years service when alleged clandestine removal took place. Statement of respondent that he was acting as per instructions of managing director. Penalty imposed was ₹ 25,000/-. Case of present respondent distinguishable from that of MD. Question of law not formulated and appeal dismissed.
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