Levy of penalty on employees of company - Recovery of ...

Central Excise

October 5, 2023

Levy of penalty on employees of company - Recovery of differential duty - There is no evidence of any pecuniary benefit deriving to the two persons directly or indirectly. - As ‘limbs’ of their respective employer organizations, they may have had a role in the price-setting but with penalizing of the corporate entities that derived the benefit, it would be improper to penalize the ‘limbs’ for vicarious responsibility. - AT

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Levy of penalty on employees of company - Recovery of ...

Central Excise

October 5, 2023

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