2018 (9) TMI 1350

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..... nnot be imposed upon him on the sole ground of him being the Director - also, penalty has been imposed under Rule 26 of the Central Excise Rules without there being any proposal in the show cause notice for confiscation of the goods or any order of the confiscation by the Adjudicating Authority - penalty u/r 26 is not justified - appeal allowed - decided in favor of appellant. - APPEAL No. E/2612 .....

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..... hnologies Ltd. against whom demand has been confirmed and being a Director it cannot be presumed that he was not aware of the illegal activities of manufacturing unit. 3. We note that in the absence of any evidence to show the involvement of the Director, penalty cannot be imposed upon him on the sole ground of him being the Director. We further find that the penalty has been imposed under Rule .....

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