https://www.taxtmi.com/caselaws?id=307820 Penalty under Rule 26 of the Central Excise Rules, 2002 was found unsustainable where the allegation against the appellant was only general negligence based on his position as General Manager and no specific or direct role was substantiated. The Tribunal also noted that the main dispute had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which provided relief from penalty in the relevant circumstances. In the absence of a clear and direct allegation, the penalty could not be confirmed and was set aside. en-us Thu, 24 Nov 2022 00:00:00 +0530 Tue, 09 May 2023 21:17:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=307820 Penalty under Rule 26 of the Central Excise Rules, 2002 was found unsustainable where the allegation against the appellant was only general negligence based on his position as General Manager and no specific or direct role was substantiated. The Tribunal also noted that the main dispute had already been settled under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, which provided relief from penalty in the relevant circumstances. In the absence of a clear and direct allegation, the penalty could not be confirmed and was set aside. Case-Laws Central Excise Thu, 24 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=307820