https://www.taxtmi.com/caselaws?id=94268 An amnesty settlement by the main manufacturer did not automatically absolve a connected appellant from penalty, because the scheme did not extend to persons in his position and the record showed his participation in the contravention. The appellant therefore remained liable in principle. However, the Tribunal treated the original penalty as excessive in light of his status as a low-paid employee and the surrounding circumstances, and moderated the sanction to a nominal amount. en-us Mon, 29 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:29:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94268 An amnesty settlement by the main manufacturer did not automatically absolve a connected appellant from penalty, because the scheme did not extend to persons in his position and the record showed his participation in the contravention. The appellant therefore remained liable in principle. However, the Tribunal treated the original penalty as excessive in light of his status as a low-paid employee and the surrounding circumstances, and moderated the sanction to a nominal amount. Case-Laws Central Excise Mon, 29 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94268