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

Penalties on Employees for Differential Duty Unjustified Due to Lack of Direct Financial Benefit Evidence.

October 5, 2023

Case Laws Central Excise AT

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 ...

Penalties on Employees for Differential Duty Unjustified Due to Lack of Direct Financial Benefit Evidence.

October 5, 2023

Case Laws Central Excise AT

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