2009 (4) TMI 354

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....ainst the order of the Commissioner (Appeals), whereby penalty imposed on the respondent under Rule 26 of the Central Excise Rule, 2002 was set aside. 2. After hearing the ld. DR and on perusal of the records, it is seen that the respondent is the Director of M/s. Sahibabad Chemicals & Fertilizers (P) Ltd. (hereinafter referred to as "The Company"). The Company is engaged in the manufacture of Su....

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.... Company. The respondent herein is the Executive Director of the Company and worked on behalf of the Company and, therefore, penalty is imposable on him. I find that the shortage was detected during stock verification and the Company deposited the duty upon detection of the shortage. The original Authority confirmed the demand of duty and also imposed penalty of equal amount under Section 11AC of ....