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2022 (11) TMI 1350 - AT - Central ExciseLevy of penalty on appellant u/r 26 of CER - Failure to do provisional assessment or to pay the interest accruing on the differential duty paid after price revision - liability of appellant as a General Manager - dispute under Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019 already settled - HELD THAT:- On perusal of the Order-in-Original it is noticed that negligence in general is attributed to the conduct of the present Appellant for holding a responsible position of General Manager in M/s. Crompton Greaves Ltd. and it was stated that he had not taken corrective actions to opt for provisional assessment or to pay the interest accruing on the differential duty paid after price revision and such frequent instances clearly reflect failure of duty on the part of the General Manager namely the Appellant. This being the allegations and having regard to the fact that had the present Appellant preferred to have filed a declaration under the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019, he would have paid nil penalty in view of the relief available to him under Section 124(i)(b) of the Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules 2019, we are of the considered view that even after failure on the part of the Appellant to avail the benefits of the scheme, no specific allegation against the Appellant has been substantiated so as to confirm penalty of Rupees Ten lakhs imposed on him. The order passed by the Commissioner of Central Excise, Mumbai-III to the extent of imposing penalty of Rs.10 lakhs on the Appellant Vishwanath Narayan under Rule, 26 of the Central Excise Rules, 2002 is hereby set aside - Appeal allowed.
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