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TMI Blog2018 (8) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... forming of the unit. No findings whatsoever have been given on his commissions or omissions with reference to the import of the impugned goods. Under the circumstances, the penalty levied on him also appears to be not sustainable. Applications for restoration of appeals are upheld - Penalties set aside. - C/ROA/20248/2017, C/ROA/20249/2017, C/ROA/20251/2017 in C/148/2001-DB, C/149/2001-DB, C/150/2001-DB - Final Order No. 20944-20946/2018 - Dated:- 10-7-2018 - MR. S.S GARG, JUDICIAL MEMBER And MR. P. ANJANI KUMAR, TECHNICAL MEMBER Mr. G. Subramanian, Advocate For the Appellant Mrs. Kavitha Podwal, AR For the Respondent ORDER Per: P. ANJANI KUMAR Learned counsel appearing for the applicants submitted that the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and imposing penalties. Various appeals filed before this Bench have been dismissed for non-prosecution vide Final Order No.20896-20899/2016 dated 4.10.2016 in appeal Nos. C/39/2005-DB, C/148/2001-DB, C/49/2001-DB, C/150/2001-DB. Three appellants viz., Shri George Pandicheril, Smt. Sally George and Shri Reji K. Thomas have filed applications for restoration of their appeals, contending that they had not received the due notice for hearing from the Tribunal and they have come to know of the order only when they received the order. 5. It has been contended that Shri George Pandicheril, and Smt. Sally George have resigned from the company on 21.8.1996. Shri Amar Jeet Singh has informed vide letter dated 22.8.1996 that their resignation will ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the affairs of M/s. Cochin Plastics Pvt. Ltd. in relation to the import of the impugned goods. We find that the learned Commissioner has also not given any solid finding to impose penalties on the appellants viz., Shri George Pandicheril and Smt. Sally George except stating that they have not made any attempt to get the letter of permission extended after 8.7.1997 and given further finding that they were Directors still 14.8.1997. This finding of the Commissioner is factually incorrect. As discussed above, it is evidenced by the records that they have resigned and the same was accepted well before the import of the impugned goods. Therefore, we find that these two directors cannot be held responsible for commissions and omissions of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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