https://www.taxtmi.com/caselaws?id=260810 Personal penalty under Rule 209A of the Central Excise Rules, 1944, Rule 26 of the Central Excise Rules, 2002, and Section 112(b) of the Customs Act, 1962 requires knowing possession, dealing with, or intentional participation in goods liable to confiscation. Employees who acted only in managerial, clerical, or supporting roles, and whose conduct was found to be under management instructions, did not attract personal penal liability on the recorded facts. The penalties were therefore set aside and the employees' appeals succeeded. en-us Thu, 12 Feb 2015 00:00:00 +0530 Wed, 24 Jun 2015 09:58:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260810 Personal penalty under Rule 209A of the Central Excise Rules, 1944, Rule 26 of the Central Excise Rules, 2002, and Section 112(b) of the Customs Act, 1962 requires knowing possession, dealing with, or intentional participation in goods liable to confiscation. Employees who acted only in managerial, clerical, or supporting roles, and whose conduct was found to be under management instructions, did not attract personal penal liability on the recorded facts. The penalties were therefore set aside and the employees' appeals succeeded. Case-Laws Central Excise Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260810