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2018 (1) TMI 1260 - AT - Central ExcisePenalty on employees u/r 26 of CER - penalty imposed on the ground of aiding and abetting the main manufacturer M/s. Pioneer Alloys Castings Ltd. in their activities of clandestine nature - Held that: - admittedly the appellants were the salaried employees of the manufacturing unit M/s. Pioneer Alloys Castings Ltd. The Tribunal in the case of Tejas Net Works India Ltd. Vs. Commissioner of Central Excise, Pondicherry [2013 (11) TMI 1415 - CESTAT CHENNAI], has set aside the penalties imposed upon the two employees on the ground that the penalty already stand imposed upon the company, thus, not justifying imposition of separate penalties on the employees - penalty on both employees set aside - appeal allowed.
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