2005 (5) TMI 395

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....eja, Advocates, for the Appellant. Shri Randhir Singh, JDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. -  Heard both sides. 2. The appellant filed these appeals against common adjudication order passed by the Commissioner of Central Excise whereby by penalty of Rs. 2 lakhs each was imposed under Rule 209A of Central Excise Rules. The appellants are the Direc....

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....he resigned on 7-8-1995. The counsel also produced photo copy of the resignation letter. It is also submitted that the resignation letter was submitted to the competent authority under the Companies Act, 1956. The contention is that the period of demand is 28-8-1995 to September, 1996 as the appellant Shri Anil Kumar resigned prior to this, therefore, he cannot be liable for penal action under Rul....

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....hich leads to evasion of duty. 6. We find that Shri Anil Kumar was the Director of M/s. Mannu Plastic up to 7-8-1995. On 7-8-1995 Shri Anil Kumar resigned and resignation was accepted on the same date and which was forwarded to the authority under Companies Act under the proper form, in the present case, the demand is for the period 28-8-1995 to September, 1996 as Shri Anil Kumar was not t....