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2017 (5) TMI 324 - AT - Central ExciseImposition of Penalty u/r 26 of CER, 2002 - quantum of penalty - clandestine removal - job work - penalty imposed on the appellant an employee of the main party, M/s Qualimax Electronics (P) Ltd., situated at D-12, Site-IV, Industrial Area, Sahibabad, Distt. Ghaziabad, during the relevant period - the employee is believed to be involved in evasion of duty and in this way he has dealt with the goods which were cleared without payment of duty liable to confiscation - Held that: - the appellant was a small-time employee drawing a salary of ₹ 10,000/- during the relevant period. Although, he is an educated person, but it is not the case of Revenue that he was entitled to and/or getting the share in the clandestine activity of his employer. It appears that the 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/- - appeal allowed - decided partly in favor of appellant.
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