Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2013 (2) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (2) TMI 194 - CESTAT KOLKATAPersonal Penalty under Rule 26 - case of shortage of duty booked - Held that:- There has to be knowledge for imposing penalty under Rule 26. Shri Ashok Jain in his statement stated that the appellant is looking after the finance and legal affairs of the company and the department could not bring out that he was looking after the day to day working of the factory and they could not bring out any knowledge on the part of the appellant in the shortage found in the factory. In these circumstances Commissioner(Appeals)'s order is not sustainable in law as far as the penalty imposed against the appellant under Rule 26 is concerned. Thereforethe same is set aside and the appeal is allowed.
|