https://www.taxtmi.com/caselaws?id=344306 Employees acting in managerial and excise-related roles were held not liable for penalty where they acted under superior instructions and the record showed no independent role in the manufacturer's alleged duty evasion or wrongful Cenvat credit availment. Applying earlier Tribunal decisions, the CESTAT held that mere performance of official functions does not attract penalty under the Central Excise Rules, 2002 or the Cenvat Credit Rules, 2004 absent pecuniary gain or separate culpable involvement. The penalties imposed on the appellants were therefore set aside. en-us Mon, 12 Jun 2017 00:00:00 +0530 Mon, 10 Jul 2017 16:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344306 Employees acting in managerial and excise-related roles were held not liable for penalty where they acted under superior instructions and the record showed no independent role in the manufacturer's alleged duty evasion or wrongful Cenvat credit availment. Applying earlier Tribunal decisions, the CESTAT held that mere performance of official functions does not attract penalty under the Central Excise Rules, 2002 or the Cenvat Credit Rules, 2004 absent pecuniary gain or separate culpable involvement. The penalties imposed on the appellants were therefore set aside. Case-Laws Central Excise Mon, 12 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344306