https://www.taxtmi.com/highlights?id=62243 Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been assigned by the said order, to show that Director was having mens rea or direct involvement for invocation of Rule 26 - Since the impugned order fails to establish the ingredient of “mens rea” on the part of the Appellant 2 who was otherwise performing their duties as employee of the company, the penalties imposed on the Director, cannot be upheld. - AT en-us Thu, 03 Mar 2022 10:07:40 +0530 Thu, 03 Mar 2022 10:07:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=62243 Levy of penalty on Director u/r 26 of CER - involvement of the director of the appellants in clandestine activities or not - here are not much reasoning has been assigned by the said order, to show that Director was having mens rea or direct involvement for invocation of Rule 26 - Since the impugned order fails to establish the ingredient of “mens rea” on the part of the Appellant 2 who was otherwise performing their duties as employee of the company, the penalties imposed on the Director, cannot be upheld. - AT Highlights Central Excise Thu, 03 Mar 2022 10:07:40 +0530 https://www.taxtmi.com/highlights?id=62243