2013 (4) TMI 411

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..... red on cash payments. Thus looking to the extent of involvement of the appellant it cannot be said that he was only a paid employee and getting instructions from his superiors on day to day small matters. However, taking into consideration the fact that the main offender in this case has gone away with 25% of penalty payment under Section 11AC, therefore it is felt that a penalty of Rs.25,000/- wi .....

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..... 2009 (245) ELT 858 (Tri. Ahmd.) 3. Sudhir Genesets Ltd. Vs. CCE Vapi 2010 (255) ELT 295 (Tri. Ahmd.) 3. Ld. A.R. on the other hand drew attention of the Bench to page No.57 to 58 of the appeal, wherein the statement given by the appellant is recorded and is reproduced below: It was argued by the learned A.R. that the appellant was actively involved in the clandestine activities of the M/s. Joy .....

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