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2009 (4) TMI 610 - AT - Central ExcisePenalty - Personal penalty on authorised signatory - Held that: - the Commissioner in his impugned order simply imposed penalty upon the appellant even without discussing as to how he was concerned with the clandestine removal by the manufacturing unit. The appellant was working under the instructions of the company and not being benefited by any other clandestine activity of the company should not be penalized on the sole ground that he was authorized signatory of the company during the relevant period. We find no justification for imposition of huge penalty of ₹ 5 lakhs upon the appellant - appeal allowed - decided in favor of appellant.
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