https://www.taxtmi.com/caselaws?id=265635 Personal penalty under Rule 209A was maintained in principle against a company executive involved in excise-related record manipulation and wrongful exemption claims, because liability could not be avoided merely by asserting no direct handling of excise work. The Tribunal nevertheless moderated the quantum by considering the appellant's relative role compared with other noticees, the reduction already granted in the connected matter, and the remand in the second matter. The first penalty was reduced and the second personal penalty was fixed at a lower amount. The appeals succeeded only to that extent and were otherwise dismissed. en-us Tue, 29 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 19:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265635 Personal penalty under Rule 209A was maintained in principle against a company executive involved in excise-related record manipulation and wrongful exemption claims, because liability could not be avoided merely by asserting no direct handling of excise work. The Tribunal nevertheless moderated the quantum by considering the appellant's relative role compared with other noticees, the reduction already granted in the connected matter, and the remand in the second matter. The first penalty was reduced and the second personal penalty was fixed at a lower amount. The appeals succeeded only to that extent and were otherwise dismissed. Case-Laws Central Excise Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265635