TMI Blog2008 (8) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... xcise Act, 1944 (for short the 'Act') for a direction to the Customs, Excise and Gold (Control) Appellate Tribunal, New Delhi (for short, the Tribunal) for reference of following question of law to this Court for opinion, arising out of order passed by the Tribunal in Appeal No. E/S/1967/00-N.B.(SM) dated 7-2-2001 : "Whether the CEGAT was correct in giving relief to Sh. Surinder Kumar Garg, Dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the respondent-assessee being Director of the aforesaid company for his acts of omission and commission. The Commissioner (Appeals) vide order dated 22-8-2000 held that the case regarding demand of duty and penalty against the aforesaid company was settled under the Kar Vivad Samadhan Scheme, 1998 vide order passed by the Commissioner on 23-4-1999. As far as the appeal of the respondent-assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vied thereon. The penalty was levied on the respondent-assessee on his being a Director of the Company, as he being incharge of the affairs of the company was also held liable for penal action. Once the dispute with the company itself was settled under the Kar Vivad Samadhan Scheme, 1998 nothing remained against the respondent-assessee. The Tribunal relied upon an earlier order passed by it in cas ..... X X X X Extracts X X X X X X X X Extracts X X X X
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