https://www.taxtmi.com/caselaws?id=354524 Separate penalty under Rule 26 of the Central Excise Rules is not warranted against salaried employees where no independent culpable role is established and they are shown to have acted under superiors' directions. The Tribunal noted that no separate role was attributed to the employees, while penalties had already been imposed on the company and the CEO. Applying earlier decisions, it held that mere employment and alleged assistance in clandestine activity, without independent benefit or personal involvement, does not justify additional penalty on the employees, and the penalties were set aside. en-us Fri, 03 Nov 2017 00:00:00 +0530 Wed, 31 Jan 2018 08:04:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354524 Separate penalty under Rule 26 of the Central Excise Rules is not warranted against salaried employees where no independent culpable role is established and they are shown to have acted under superiors' directions. The Tribunal noted that no separate role was attributed to the employees, while penalties had already been imposed on the company and the CEO. Applying earlier decisions, it held that mere employment and alleged assistance in clandestine activity, without independent benefit or personal involvement, does not justify additional penalty on the employees, and the penalties were set aside. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354524