2018 (1) TMI 1260

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... resent two appeals is to imposition of penalties of Rs. 10,000/- on each of the appellants who are accountants working with one M/s. Pioneer Alloys Castings Ltd. The said penalties stand imposed under Rule 26 of the Central Excise Rules for aiding and abetting the main manufacturer M/s. Pioneer Alloys Castings Ltd. in their activities of clandestine nature. 2. It is seen that the demand of duty s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mittedly 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 - 2014 (302) ELT 80, 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 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f duty, Tribunal's decision in imposing penalty in such circumstances was illogical. The Hon'ble Supreme Court allowed the appeal. Reference can be made to other decisions of the Tribunal in the case of Ashok Verma Vs. Commissioner of Central Excise, Delhi - IV - 2013 (293) ELT 410; Kalpena Industries Vs. Commissioner of Central Excise, Vapi - 2015 (328) ELT 597 (Tri. Ahmd.); Parmod Kumar Vs. CCE, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X