Penalty Under Central Excise Rules Can Only Be Imposed On Natural Person And Not Against Artificial Entity: CESTAT

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that penalties under the Central Excise Rules can be imposed on both natural persons and artificial entities. The tribunal emphasized that entities, whether individuals or corporations, are subject to penalties if they violate excise regulations. This ruling reinforces the accountability of businesses and individuals alike in adhering to excise laws, ensuring that penalties are fairly applied across all types of violators.