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2017 (3) TMI 1145 - AT - Central ExcisePersonal Penalty - scope of rule 15 of CCR, 2004 - whether personal penalty on the appellants who were at the relevant time employees of company, is sustainable u/r 15 of CCR, 2004? - Held that: - A plain reading of the Rule 15 of CCR, 2004, reveals that it consists of five sub-rules for different situations and none of these sub-rules directs imposition of personal penalty on the employees of an erring assessee under the said rule - It is a settle principles of law that penal provisions need strict interpretation and a person could only be able to defend his case only when the particular provision under which he is proposed to be penalized, is mentioned in the notice itself - penalty set aside - appeal allowed - decided in favor of appellant.
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