2010 (10) TMI 989

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..... Commissioner (Appeals) vide which he has set aside the penalty of ₹ 10,000/- imposed on the respondent, Director of M/s. Shiv Steel Strips while confirmed the demand of duty against the said manufacturing unit, the Revenue has filed the present appeal. 2. I have heard Shri Anil Kumar, SDR appearing for the Revenue. The respondent is not represented. 3. The learned original adjudicatin .....

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..... T. 234 (Tri.) by observing that once the penalty stands imposed on the company, there was no justification for imposition of very penalty on the Director. 4. As already observed, the penalty on the Director stand imposed by the original adjudicating authority in a mechanical manner without attributing any role to him in clandestine clearance of the goods. In such a scenario, setting aside of pe .....

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