2009 (11) TMI 700

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..... A/759-760/WZB/AHD/2008 dated 21-4-2008, the appeal filed by M/s. Prakash Industries Limited was rejected with modification and appeal filed by the Director of the Company was also rejected but penalty upon him was reduced from Rs. 1.75 Lakhs to Rs. 35,000/-. 2. Learned advocate appearing on behalf of Shri G.L. Mohta, Director, submits that even though two appeals have been listed but the Hon ble .....

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..... Union of India v. Dharmendra Textile Processors [2008 (231) E.L.T. 3] and UOI v. Rajasthan Spinning Weaving Mills Anr. [2009 (238) E.L.T. 3 (S.C.) = 2009 (92) RLT 691 (Supreme Court)]. Appeal is disposed of accordingly. 4. We find that mandatory penalty under Section 11AC of Central Excise Act, 1944 is imposable on the manufacturer and penalty on the Director was not imposed under Section 1 .....

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