9911796707
TMI Blog2014 (1) TMI 1214X X X X Extracts X X X X X X X X Extracts X X X X ..... spect has not been considered in the order of the Tribunal, we are of the view that the appropriate course of action would be to set aside the impugned order of the Tribunal only in so far as it relates to the appellant. We clarify, by way of abundant caution, that the present order will not affect the order of the Tribunal on the rectification application in relation to the assessee Company again ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed. The order of adjudication that was passed by the Joint Commissioner of Central Excise, Kanpur on 31 December 2008 was served on Vijay Agarwal, who was admittedly an employee of the Company, on 26 February 2009. The appeal before the Commissioner (Appeals) was filed on 17 December 2009 after a delay of 233 days and was dismissed on the ground that the Appellate Authority had no power to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confirmed the order of the Tribunal and has held that Vijay Agarwal was infact an authorised representative of the Company. In the present case, which is an appeal by the Director, it has been urged that the Adjudicating Officer has imposed a personal penalty of Rs.5 lacs on the appellant as Director of the Company. It has been urged that Vijay Agarwal, even though he may have been an authorised r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der of the Tribunal, we are of the view that the appropriate course of action would be to set aside the impugned order of the Tribunal only in so far as it relates to the appellant. We clarify, by way of abundant caution, that the present order will not affect the order of the Tribunal on the rectification application in relation to the assessee Company against which an appeal has been dismissed b ..... X X X X Extracts X X X X X X X X Extracts X X X X
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