1997 (11) TMI 214 - AT - Central Excise

Summary

The appeal was filed by Shri S.R. Patel, Technical Manager of Dujodwala Industries challenging a penalty imposed on him by the Collector of Central Excise, New Delhi. The Tribunal found that since the appeal of the company was allowed and there was no finding that the Manager played a more prominent role, the penalty on the Manager was set aside. The appeal was allowed.