Employees can’t be Penalized if they are not benefitted by any act of Duty Evasion by Company

M/s Global Cambay Marine Service Pvt Ltd Vs C.C. (CESTAT Ahmedabad)

As regard the personal penalties imposed on the employees, namely, Sh. P P Radhakrishnan and Sh. Hanzel A Malik we find that these person are mere employees and performing their duties as per the instruction of their employer. There is no evidence that they have got any incentive out of the benefit derived by the appellant company. This Tribunal in the case of O P Agarwal (supra) held that employees of company carrying out orders given to them are not person

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