2004 (2) TMI 155 - CESTAT, NEW DELHI

Extract:
.......enalty has been imposed on Appellant-company on account of excess goods found unaccounted, there is no need to impose separate penalty on Director and Authorised Signatory under Rule 209A of the Central Excise Rules, 1944. We, therefore, set aside the penalty imposed on Appellant Nos. 2 and 3. 12.All the appeals are disposed of in the above manner.