SHRI RAVINDRA BOHRA Vs. CCE DAMAN

JUDGEMENT

(1.) HEARD both sides. The issue involved in this case is a penalty of Rs. 1,00,000/ - existing on the appellant as a result of Commissioner's (Appeals) order. Ld. advocate of the appellant argued that the appellant in this case is only a paid employee of M/s. Joyo Plastics, Daman and was not involved in policy decisions. Therefore penalty is not imposable upon him in view of the following decisions.

(2.) HITESH Kumar Patel Vs. CCE Mumbai - : 2009 (245) ELT 858 (Tri. - Ahmd.)