https://www.taxtmi.com/caselaws?id=209061 Penalty under Rule 26 of the Central Excise Rules was found unjustified where a senior manager's role was limited to signing clearance documents for scrap removed without invoice, and the omission was later regularised in the next invoice. The record showed that duty had been paid and the adjudicating authority itself had taken a lenient view. On those facts, the admitted lapse stood cured and the material did not support penal action against the appellant. The penalty was therefore set aside. en-us Wed, 30 Mar 2011 00:00:00 +0530 Wed, 31 Jul 2013 11:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209061 Penalty under Rule 26 of the Central Excise Rules was found unjustified where a senior manager's role was limited to signing clearance documents for scrap removed without invoice, and the omission was later regularised in the next invoice. The record showed that duty had been paid and the adjudicating authority itself had taken a lenient view. On those facts, the admitted lapse stood cured and the material did not support penal action against the appellant. The penalty was therefore set aside. Case-Laws Central Excise Wed, 30 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209061