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Central Excise - Highlights / Catch Notes

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Imposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - ...

Central Excise

May 8, 2017

Imposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - clandestine removal - appellant unknowingly got involved as an employee in the clandestine activity of his employers - the appellant is liable to penalty but at the same time the quantum of penalty imposed is quite high and harsh - penalty reduced to ₹ 2,50,000/- - AT

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