https://www.taxtmi.com/caselaws?id=259114 The tribunal held that the immunity under the proviso to Section 11A(2) does not apply to individuals penalized under Rule 26 of the Central Excise Rules, 2002. The penalty of Rs. 50,000/- imposed on the co-appellant was reduced to Rs. 25,000/- as the main appellant had already fulfilled duty, interest, and 25% penalty obligations. en-us Wed, 15 Apr 2015 00:00:00 +0530 Thu, 30 Apr 2015 06:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259114 The tribunal held that the immunity under the proviso to Section 11A(2) does not apply to individuals penalized under Rule 26 of the Central Excise Rules, 2002. The penalty of Rs. 50,000/- imposed on the co-appellant was reduced to Rs. 25,000/- as the main appellant had already fulfilled duty, interest, and 25% penalty obligations. Case-Laws Central Excise Wed, 15 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259114