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2013 (4) TMI 411 - AT - Central ExcisePenalty on employee - Held that:- Appellant though reporting directly to the management but was aware of the clandestine activities of the main unit and was also aware that the goods were clandestinely cleared on cash payments. Thus looking to the extent of involvement of the appellant it cannot be said that he was only a paid employee and getting instructions from his superiors on day to day small matters. However, taking into consideration the fact that the main offender in this case has gone away with 25% of penalty payment under Section 11AC, therefore it is felt that a penalty of Rs.25,000/- will meet the ends of justice to be imposed upon the appellant under Rule 26 of the Central Excise Rules. Appeal of the appellant accordingly is allowed.
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