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2023 (7) TMI 658

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..... n that each and every page of this Appeal has been signed by Jugal Kishore Kaushik as a Director signing the Appeal for M/s Vikas Forge Pvt. Ltd. Apart from this, in the EA 1 Serial No. 6 (iii), it is clearly indicated that the amount of duty of Rs.1,27,720/- is being contested. Therefore, it is clear that this Appeal is filed by the Company only not by the Director in his individual capacity. Non .....

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..... o consider this issue for disposal - appeal disposed off. - Excise Appeal No. 76969 of 2018 - FINAL ORDER NO. 76054/2023 - Dated:- 10-7-2023 - HON BLE MR. R. MURALIDHAR, MEMBER (JUDICIAL) None for the Appellant Mr. S. S. Chattopadhyay, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR No one appeared on behalf of the Appellant. However, in the .....

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..... I also find that the company had not filed any appeal before me. However, the appellant have filed an appeal before me against imposition of personal penalty of Rs.10,000/- under rule 26 (1) of the said Rules. Accordingly, without interfering into the lower authority s order pertaining to confirmation of the demand of duty of Rs.1,27,720/- along with interest and imposition of equal penalty of Rs. .....

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..... ooked at these details, he would not have come to the erroneous conclusion as observed above. Unfortunately, he has failed to go through the details and has erroneously taken the view that the Appeal has been filed towards personal penalty of Rs.10,000/- imposed on the Director. The present Appeal before Tribunal has been filed by the Company, being aggrieved by this OIA. 5. As per the factual .....

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