https://www.taxtmi.com/caselaws?id=767955 CESTAT Bangalore set aside penalty imposed on Managing Director under Rule 26 of Central Excise Rules, 2002 for company's mis-declaration of manufactured goods. Court held that mere position as Managing Director insufficient to attract personal liability without evidence of direct involvement in suppression of facts. Classification disputes and excise duty matters cannot be deemed personal responsibility solely based on directorial position. Appeal allowed due to lack of substantial evidence showing active participation in alleged mis-declaration. en-us Tue, 25 Mar 2025 00:00:00 +0530 Fri, 28 Mar 2025 08:31:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767955 CESTAT Bangalore set aside penalty imposed on Managing Director under Rule 26 of Central Excise Rules, 2002 for company's mis-declaration of manufactured goods. Court held that mere position as Managing Director insufficient to attract personal liability without evidence of direct involvement in suppression of facts. Classification disputes and excise duty matters cannot be deemed personal responsibility solely based on directorial position. Appeal allowed due to lack of substantial evidence showing active participation in alleged mis-declaration. Case-Laws Central Excise Tue, 25 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767955