2004 (9) TMI 415

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.... -  The appeal is posted for stay but I find the appeal is not maintainable. From the record, I find that an order-in-original was passed against the company M/s. Patni Chemical Pvt. Ltd. and its Director Shri Rakesh Goel, the present appellant. Through that order, the adjudicating authority confirmed the duty demand of Rs. 25,605/- with penalty of equal amount under Section 11AC against the....

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....e present appellant signed the memo of appeal on behalf of the company under the company's stamp and not in his individual capacity. Therefore, by no stretch of imagination, the present appellant could be treated as co-appellant before the Commissioner (Appeals). 3. The ratio of law laid down in Ajay Gupta & Another v. CCE, Delhi reported in [2004 (164) E.L.T. 434 (T) = 2004 (61) RLT 55] ref....