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    <title>2017 (1) TMI 225 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the imposition of penalty on the appellant, the Chief Executive Officer of a company, for involvement in clandestine removal despite the company paying dues. The appellant&#039;s argument against the applicability of penalty provisions was rejected. While legal precedents cited were deemed irrelevant, the Tribunal reduced the penalty amount, considering the appellant&#039;s liability. The appeal was partly allowed, modifying the penalty imposed under Rule 26 of the Central Excise Rules, 2002.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337145</link>
      <description>The Tribunal upheld the imposition of penalty on the appellant, the Chief Executive Officer of a company, for involvement in clandestine removal despite the company paying dues. The appellant&#039;s argument against the applicability of penalty provisions was rejected. While legal precedents cited were deemed irrelevant, the Tribunal reduced the penalty amount, considering the appellant&#039;s liability. The appeal was partly allowed, modifying the penalty imposed under Rule 26 of the Central Excise Rules, 2002.</description>
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