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2019 (10) TMI 1215 - AT - Central ExciseImposition of penalty u/r 26 of CER - demand on the ground that company had cleared the goods at concessional rate in DTA before obtaining permission from Development Commissioner and also required NFE was not achieved - HELD THAT:- The consequential penalty to the demand of duty in respect of consignment cleared during the period 01.01.2008 to 07.05.2008 during which period, the appellant was not employee in the company, therefore, whatever clearances were made, the appellant had no role. Since the appellant has no dealt with the good for which the demand was confirmed and even he was not involved in making any documents related to such consignments, he cannot be implicated in the case of short payment of duty committed by the company - there are no reason for imposition of any penalty upon the appellant under Rule 26 - penalty set aside - appeal allowed - decided in favor of appellant.
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