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2010 (1) TMI 588 - AT - Central ExciseClandestine removal – delivery challans issued were recovered and it was found that there were no corresponding central excise invoices or any other evidence to show that goods cleared under these delivery challans were cleared on payment of duty - dispute between the director and the company and by the time show cause notice was issued or during subsequent period, the director had left the company but no evidence to support his claim was made available - director has only tried to avoid penalty by claiming that he had not dealt with the goods physically and therefore penalty under Rule 26 could not have been imposed on him – Held that: - penalty has been imposed on the company or the firm, it does not mean that penalty is not required to be imposed or no penalty can be imposed on the director, partner or employees -
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