https://www.taxtmi.com/caselaws?id=117520 Penalty under Rule 26 of the CENVAT Credit Rules, 2004 cannot be sustained unless the order records a culpable act or omission by the person sought to be penalised, connected with intent to evade duty. On the facts noted, the appellant was only a Deputy Manager (Operational), and there was no finding or material showing involvement in policy decisions or any active role in duty evasion. The penalty was therefore held unsustainable and was set aside. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 23 Jun 2012 12:14:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117520 Penalty under Rule 26 of the CENVAT Credit Rules, 2004 cannot be sustained unless the order records a culpable act or omission by the person sought to be penalised, connected with intent to evade duty. On the facts noted, the appellant was only a Deputy Manager (Operational), and there was no finding or material showing involvement in policy decisions or any active role in duty evasion. The penalty was therefore held unsustainable and was set aside. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117520