2010 (8) TMI 354

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..... None present for the respondent. He has made an application for deciding the appeal on merit. 2. Learned D.R. supported the order of the adjudicating authority stating that this respondent had full control over the day-to-day affairs of the company and he was aware of the fact that the goods had been cleared without issuing invoices with intent to evade payment of duty. Therefore, he is l .....

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..... the goods were cleared without issuing any invoice with an intent to evade duty. Therefore, it appears that he must be aware of the activities carried out in the unit. The adjudication order says that the respondent was looking after day-to-day affairs of the party and was, thus responsible to ensure that appropriate Central Excise duty and Education Cess was paid on the excisable goods at the ti .....

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