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2022 (1) TMI 1058 - AT - Service TaxLevy of penalties on the employee of the company - main case against the company has been withdrawn - mens rea on the part of employees or not - HELD THAT:- The issue decided in the case of A/86667-86668/2021 [2021 (7) TMI 1307 - CESTAT MUMBAI] where it was held that once the issue of the main company against whom the demand for duty was made under Section 11A of Central Excise Act, 1944, has been settled under SVLDRS, case for imposition of penalty under Rule 26 on the employees will fail. The penalties which otherwise would be waived off in terms of SVLDRS, is set aside as the case of the main appellant has been settled under the said scheme - appeal disposed off.
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