2024 (5) TMI 1484

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.... For the Appellant : None. For the Respondent: Shri P Ganesan, Superintendent (AR). ORDER RAMESH NAIR In this appeal the appellant has challenged the personal penalty of Rs. 50,000/- under Rule 26 of Central Excise Rules, 2002. The penalty was imposed on the charge of abating the evasion of duty by M/s. Atlas Plastics. When the matter was called out written submission was pl....

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....evasion made by M/s. Atlas Plastics and their case has been settled under SVLDRS and the appeal was disposed by this Tribunal vide order dated 07.11.2023, the personal penalty of the appellant is not sustainable in the light of the following judgments:- * Shri V.K. Aggarwal and Shri J.K. Aggarwal v. CCE, New Delhi - 2023 (9) TMI 178 - CESTAT NEW DELHI * M/s. Siemens Ltd. (formerl....