https://www.taxtmi.com/caselaws?id=418479 Personal penalty is not warranted where an employee is linked to an alleged wrongful availment of Cenvat credit on a genuine bill of entry that stood in the name of a different unit of the same entity. The dispute was treated as an issue of incorrect attribution and interpretation of the Cenvat credit framework, not as use of a forged or inherently invalid document. In the absence of any finding of deliberate wrongdoing, intentional fraud, or misuse of a fabricated document, personal penalty was held to be unsustainable. en-us Thu, 03 Feb 2022 00:00:00 +0530 Fri, 18 Feb 2022 07:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418479 Personal penalty is not warranted where an employee is linked to an alleged wrongful availment of Cenvat credit on a genuine bill of entry that stood in the name of a different unit of the same entity. The dispute was treated as an issue of incorrect attribution and interpretation of the Cenvat credit framework, not as use of a forged or inherently invalid document. In the absence of any finding of deliberate wrongdoing, intentional fraud, or misuse of a fabricated document, personal penalty was held to be unsustainable. Case-Laws Central Excise Thu, 03 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418479