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2017 (6) TMI 577 - AT - Central ExcisePenalty u/r 26 of the CER and Rule 15 of CCR, 2004 - Held that: - the appellants namely, Shri Vijay Soni, Joint Managing Director and Shri M S Rana, Manager (Excise) are not responsible for evasion of duty of Excise including fraudulent availment of Cenvat Credit by the company M/s.MIL - these appellants were working merely as employees with the manufacturer assessee M/s. MIL - reliance placed in the case of O.P. Agarwal V/s CC, Kandla [2005 (4) TMI 326 - CESTAT, NEW DELHI] wherein it was observed that employees carrying out orders given to them are not liable to penalty - appeal allowed - decided in favor of appellant.
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