TMI Blog2022 (11) TMI 1350X X X X Extracts X X X X X X X X Extracts X X X X ..... ready 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - Excise Appeal No. 247 of 2012 - Final Order No. A/86188/2022 - Dated:- 24-11-2022 - Hon ble Mr. Sanjiv Srivastava, Member (Technical) And Hon ble Dr. Suvendu Kumar Pati, Member (Judicial) For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Crompton Greaves Ltd. Learned Counsel for the Appellant submits that allegation against the present Appellant is general in nature without any direct involvement in the alleged commission of the Act that would render him liable for penalty, for which Appellant should have been absolved of its liability. Even otherwise also, after the issue has been settled under the Sabka Vishwas (Legacy Disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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