https://www.taxtmi.com/caselaws?id=119886 Penalty under Rule 209A of the Central Excise Rules, 1944 was held unsustainable against a Managing Director where the company, as the main noticee, had already been absolved of penal consequences and no independent incriminating material was produced against him beyond his office. The Tribunal applied its earlier view that a co-accused cannot be penalised merely because of his position when the principal noticee has been granted immunity or otherwise exonerated, unless separate evidence establishes individual culpability. On that basis, the penalty order against the appellant was set aside and the appeal succeeded. en-us Mon, 09 May 2005 00:00:00 +0530 Fri, 13 Jul 2012 18:06:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119886 Penalty under Rule 209A of the Central Excise Rules, 1944 was held unsustainable against a Managing Director where the company, as the main noticee, had already been absolved of penal consequences and no independent incriminating material was produced against him beyond his office. The Tribunal applied its earlier view that a co-accused cannot be penalised merely because of his position when the principal noticee has been granted immunity or otherwise exonerated, unless separate evidence establishes individual culpability. On that basis, the penalty order against the appellant was set aside and the appeal succeeded. Case-Laws Central Excise Mon, 09 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119886