https://www.taxtmi.com/caselaws?id=212235 Independent penalty under Rule 26 of the Central Excise Rules, 2002 applies where a person knowingly participates in clandestine removal or other prohibited dealing with excisable goods liable to confiscation. Here, the Director admitted his involvement in the shortage, clearance of goods without invoice, and non-payment of duty, so his own conduct attracted Rule 26. The prior penalty on the company under Section 11AC did not prevent separate action against him. The exoneration order was therefore set aside and penalty upheld. en-us Thu, 02 Jun 2011 00:00:00 +0530 Sat, 14 Apr 2012 13:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212235 Independent penalty under Rule 26 of the Central Excise Rules, 2002 applies where a person knowingly participates in clandestine removal or other prohibited dealing with excisable goods liable to confiscation. Here, the Director admitted his involvement in the shortage, clearance of goods without invoice, and non-payment of duty, so his own conduct attracted Rule 26. The prior penalty on the company under Section 11AC did not prevent separate action against him. The exoneration order was therefore set aside and penalty upheld. Case-Laws Central Excise Thu, 02 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212235