https://www.taxtmi.com/caselaws?id=762690 CESTAT Ahmedabad set aside personal penalty imposed on appellant under Rule 26 of Central Excise Rules, 2012 for allegedly aiding duty evasion. The tribunal held that drugs and bulk drugs are identical, making the company entitled to exemption under Notification 12/2012-CE Sr. No. 108 description (A) without procedural conditions. Since duty demand on the company was unsustainable and no suppression of facts occurred, personal penalty on the employee was unjustified. The matter involved pure notification interpretation without mala fide intent. Appeal allowed. en-us Mon, 02 Dec 2024 00:00:00 +0530 Thu, 05 Dec 2024 21:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=762690 CESTAT Ahmedabad set aside personal penalty imposed on appellant under Rule 26 of Central Excise Rules, 2012 for allegedly aiding duty evasion. The tribunal held that drugs and bulk drugs are identical, making the company entitled to exemption under Notification 12/2012-CE Sr. No. 108 description (A) without procedural conditions. Since duty demand on the company was unsustainable and no suppression of facts occurred, personal penalty on the employee was unjustified. The matter involved pure notification interpretation without mala fide intent. Appeal allowed. Case-Laws Central Excise Mon, 02 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=762690