https://www.taxtmi.com/caselaws?id=790588 Penalty on a director under Rule 26 of the Central Excise Rules, 2002 was reduced because the main company's appeal had already been dismissed as infructuous and the company was in liquidation, leaving no effective defence before the Tribunal. In these circumstances, the Tribunal found it difficult to precisely attribute the contravention to the director and held that the interests of justice warranted reduction. The penalty was therefore reduced from Rs. 1,50,000 to Rs. 15,000, and the appeal was allowed to that extent. en-us Thu, 23 Apr 2026 00:00:00 +0530 Tue, 28 Apr 2026 07:29:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790588 Penalty on a director under Rule 26 of the Central Excise Rules, 2002 was reduced because the main company's appeal had already been dismissed as infructuous and the company was in liquidation, leaving no effective defence before the Tribunal. In these circumstances, the Tribunal found it difficult to precisely attribute the contravention to the director and held that the interests of justice warranted reduction. The penalty was therefore reduced from Rs. 1,50,000 to Rs. 15,000, and the appeal was allowed to that extent. Case-Laws Central Excise Thu, 23 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790588