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2018 (3) TMI 1047 - AT - Central ExciseEmployee of 100% EOU - signing the documents of 100% EOU which indulged in mis-using the EOU scheme and diversion of the goods in domestic market - Held that: - the appellant is merely an employee and the issue on merits in respect of the company involved is of various provisions of 100% EOU and interpretation of overall EOU. It cannot be expected from an employee of the company to understand the entire provisions of EOU - penalty of 1 lakhs imposed on the appellant is harsh. Therefore, the same deserve reduction - penalty reduced to ₹ 10000/- - appeal allowed in part.
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