2016 (6) TMI 194 - AT - Central Excise

Penalty on directors - Held that - It is brought to our notice that Shri Dilip Nagori expired on 03/05/2013 and Shri Gopal Das Nagori expired on 29/09/2007. Their death certificates stand produced on record. In view of the above, the appeals filed by them challenging imposition of penalties shall stand abated in terms of the provisions of Rule 22 of CEGAT Procedure Rule. We order accordingly. The appeals shall abate.

Summary

The Appellate Tribunal CESTAT NEW DELHI ruled that penalties imposed on two directors of M/s Nagori Cement Limited are abated due to their deaths. The appeals challenging the penalties are ordered to abate as per Rule 22 of CEGAT Procedure Rule.