2018 (1) TMI 1260

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....ndent ORDER The challenge in the present two appeals is to imposition of penalties of Rs. 10,000/- on each of the appellants who are accountants working with one M/s. Pioneer Alloys Castings Ltd. The said penalties stand imposed under Rule 26 of the Central Excise Rules for aiding and abetting the main manufacturer M/s. Pioneer Alloys Castings Ltd. in their activities of clandestine nature. ....

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.... 4. After hearing both sides, I find that admittedly the appellants were the salaried employees of the manufacturing unit M/s. Pioneer Alloys Castings Ltd. The Tribunal in the case of Tejas Net Works India Ltd. Vs. Commissioner of Central Excise, Pondicherry - 2014 (302) ELT 80, has set aside the penalties imposed upon the two employees on the ground that the penalty already stand imposed upon t....

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.... were nothing to gain by evading the payment of duty, Tribunal's decision in imposing penalty in such circumstances was illogical. The Hon'ble Supreme Court allowed the appeal. Reference can be made to other decisions of the Tribunal in the case of Ashok Verma Vs. Commissioner of Central Excise, Delhi - IV - 2013 (293) ELT 410; Kalpena Industries Vs. Commissioner of Central Excise, Vapi - 2015 (32....