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Levy of personal penalty of Rs. 10 lacs u/r 26 of CER, on appellant being DGM-Finance of the company - The appellant being worked as DGM Finance ultimately all the transactions are finally booked in the books of accounts and for which the appellant is responsible as he was aware with the transaction made without payment of duty - However, the appellant deserves for leniency therefore, penalty reduced from Rs. 10 lacs to Rs. 1 lac. - AT
Levy of personal penalty of Rs. 10 lacs u/r 26 of CER, on appellant being DGM-Finance of the company - The appellant being worked as DGM Finance ultimately all the transactions are finally booked in the books of accounts and for which the appellant is responsible as he was aware with the transaction made without payment of duty - However, the appellant deserves for leniency therefore, penalty reduced from Rs. 10 lacs to Rs. 1 lac. - AT
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