https://www.taxtmi.com/caselaws?id=357344 An employee who merely signed documents in the course of his duties in relation to alleged misuse of the 100% EOU scheme and diversion of goods was found to have a limited role, without knowledge of the overall scheme misuse. On that factual basis, the Tribunal held that the penalty under Rule 209A of the Central Excise Rules, 1944 was harsh and disproportionate to his involvement, and reduced it from Rs. 1 lakh to Rs. 10,000. The impugned penalty order was modified accordingly, granting partial relief. en-us Thu, 08 Feb 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:34:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357344 An employee who merely signed documents in the course of his duties in relation to alleged misuse of the 100% EOU scheme and diversion of goods was found to have a limited role, without knowledge of the overall scheme misuse. On that factual basis, the Tribunal held that the penalty under Rule 209A of the Central Excise Rules, 1944 was harsh and disproportionate to his involvement, and reduced it from Rs. 1 lakh to Rs. 10,000. The impugned penalty order was modified accordingly, granting partial relief. Case-Laws Central Excise Thu, 08 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357344