https://www.taxtmi.com/caselaws?id=118012 A separate personal penalty imposed on a Managing Director under Rule 209A of the Central Excise Rules could be challenged only by an independent appeal filed by him as a person aggrieved under Section 35(1) of the Central Excise Act. A company and its Managing Director are distinct legal entities, so the company's appeal could not substitute for or include the Managing Director's personal challenge to the penalty. As no separate appeal had been filed before the Commissioner (Appeals), the challenge was not maintainable and the penalty remained undisturbed. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 27 Jun 2012 18:04:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118012 A separate personal penalty imposed on a Managing Director under Rule 209A of the Central Excise Rules could be challenged only by an independent appeal filed by him as a person aggrieved under Section 35(1) of the Central Excise Act. A company and its Managing Director are distinct legal entities, so the company's appeal could not substitute for or include the Managing Director's personal challenge to the penalty. As no separate appeal had been filed before the Commissioner (Appeals), the challenge was not maintainable and the penalty remained undisturbed. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118012