Levy of Personal Penalty on the Director of the company and ...

Case Laws Central Excise

May 2, 2024

Levy of Personal Penalty on the Director of the company and Drivers of the trucks (transporters) - Penalties u/r 26 of CER - Abetment - Clandestine removal - gutka - The Tribunal found that the appellant was indeed a "dummy director" with no active role in the company's operations. Considering his resignation well before the period of dispute and the lack of evidence implicating him in the evasion of duty, the Tribunal set aside the penalty imposed on him. - However regarding the penalty on Drivers: the Tribunal upheld the penalties imposed on the transporters despite their arguments. It noted that even though some of the transporters were semi-literate, they were aware of the requirement to carry proper documentation for transporting goods. Therefore, the penalties imposed on them were upheld.

View Source

← Previous Next →

Levy of Personal Penalty on the Director of the company and ...

Case Laws Central Excise

May 2, 2024

You may also like:

Penalty under Rule 26 and u/s 11AC - Personal penalty on Director, transporter and other persons - Clandestine manufacture and clearance of goods - levy of penalty...

Levy of penalty on the Director of Company - The adjudication order also is fallacious because the entire order proceeds on the basis that show cause notice has been...

Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been...

Levy of personal penalty on the Manager Director of the company - there are no merits in submissions that penalty under Rule 26 could not have been imposed upon the...

Levy of penalty - the penalty under Section 26 is inextricably linked to the confiscation of goods as long as there is no confiscation of the goods ordered that there...

Levy of penalty under Rule 25 cannot be imposed upon the main appellant for goods not manufactured by him - however penalty on director under Rule 26 confirmed - AT

Imposition of penalty u/r 26 of CER 2002 on transporters - clandestine removal - there is no evidence to prove that the lorry drivers or the owners had involved...

Levy of penalty u/r 26 - Personal penalty for abatement in evasion of duty - a plain reading of Rule 26 indicates that imposition of the penalty therein is not tied to a...

Levy of penalty on the Director of the Company - Valuation of imported goods - import of luxury vehicles by misusing the Transfer of Residence (TR) Scheme - The Tribunal...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

Penalty invoking the provisions of section 271D - Managing Director of the assessee company had extended cash to the company - loan or deposits u/s 269SS - By invoking...

Penalty u/r 26 of the Central Excise Rules, 2002 - appellant was Director during relevant period - Since the demand of the duty has already been settled under SVLDRS...

Levy of penalty personal penalty on Broker u/r 26 of CER - abetment in availment of inadmissible CENVAT Credit - From the statements it has been proved beyond any doubt...

Levy of penalty on Director, managing director and general manager u/r 26 of the Central Excise Rules, 2002 - There are no merits in the impugned order imposing...

Penalty imposed u/r 26 of Central Excise Rules 2002 set aside due to violation of principles of natural justice and lack of evidence. Department's case based solely on...

Quick Updates: