2007 (7) TMI 564

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... I have heard the ld. DR for the applicant. The respondent counsel is called absent. By Order No. A/1540-1541/WZB/2005/SMC/C-III dt. 29-9-2005, the West Zonal Bench (Tribunal) at Mumbai disposed of two appeals. 2. The present application is filed to rectify the mistake as there is no name of the second appellant, who is Director of the first appellant. This is an apparent mistake on the face .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d. This is a case of alleged clandestine removal. Therefore knowledge of the same is attributed to its Director and he was penalized of Rs. 10,000/-. 5. I am of the view that when the penalty is not imposable on the main unit, whatever may be the grounds, the Director cannot be met with personal penalty. Even otherwise, the Director's knowledge cannot be attributed directly to such removals .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X