2004 (9) TMI 415

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..... der]. The appeal is posted for stay but I find the appeal is not maintainable. From the record, I find that an order-in-original was passed against the company M/s. Patni Chemical Pvt. Ltd. and its Director Shri Rakesh Goel, the present appellant. Through that order, the adjudicating authority confirmed the duty demand of Rs. 25,605/- with penalty of equal amount under Section 11AC against t .....

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..... present appellant signed the memo of appeal on behalf of the company under the company s stamp and not in his individual capacity. Therefore, by no stretch of imagination, the present appellant could be treated as co-appellant before the Commissioner (Appeals). 3. The ratio of law laid down in Ajay Gupta Another v. CCE, Delhi reported in [2004 (164) E.L.T. 434 (T) = 2004 (61) RLT 55] referred .....

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