2017 (9) TMI 1311

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..... lled for hearing, none appeared for the appellant despite notice. I do not find any adjournment petition on record and therefore, the appeal is taken up for hearing. 2. The present appeal has been filed by the appellant against Order-in-Appeal No.05/HAL/2012 dated 20.02.2012 passed by Commr. (Appeals) of Central Excise, Kolkata. 3. Brief facts of the case are that Smt. Swati Paul is a Director o .....

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..... s only after the Managing Director became indisposed and there was none else to take his place. The appellant being the eldest daughter of the Managing Director, had no other option but to sign all the documents of the Company including the Central Excise related documents. The activities were basically discharged by the employees of the Company and taking advantage of her ignorance and innocence, .....

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..... l. I find that the Adjudicating Authority had already penalized the Company by imposition of penalty under Section 11AC of the Central Excise Act, 1944. There is no material available on record to show that the appellant had conscious knowledge of the alleged irregularity. Therefore, the imposition of penalty on the appellant is not justified. In view of the above discussion, the penalty imposed o .....

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