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2011 (8) TMI 957 - CESTAT, AHMEDABADSearch and seizure - Penalty - Confiscation - Director of the appellant Company is in appeal against the personal penalty of Rs. One lakh imposed on him. Learned counsel submitted that penalty under section 11AC of Central Excise Act imposed on the appellant company has also been paid - Having regard to the quantum of duty evaded and attitude of the appellants and facts and circumstances of the case, I consider it appropriate that penalty on the Director has to be reduced and lenient view is required to be taken - penalty imposed on the Director is reduced to Rs. 25,000
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