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2010 (12) TMI 376 - UTTARAKHAND HIGH COURTCondonation of delay - Penalty - Confiscation - there is no substantial evidence to prove that the Director was involved in evasion of duty by the company - when non-marketable defective goods were lying and a prayer was made for destruction thereof, there was no need of entering such goods in the statutory records, in as much as goods are recorded in the statutory record when they are finished goods and would be cleared soon for marketing purpose - there is no evidence to prove that the Director, appellant No. 2 before the Tribunal, was involved in evasion of duty by the company, Rule 209A of the Rules made it absolutely clear that no penalty could be imposed upon the Director.
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