2005 (5) TMI 587

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....the Respondent. [Order]. - The brief facts of the case are that a show cause notice dated 30-3-2001 was issued inter alia to the company as also to the appellant who is the Managing Director of the company calling upon to show cause as to why the alleged amount of duty as set out in the show cause notice be not demanded from the company and why the appellant in his capacity as the Managing Dire....

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....xcept the fact that he was the Managing Director and in absence of any other evidence the penalty was not imposable. The settlement commission has also observed that the matter was within the knowledge of the department and there was no intention to evade the duty. It was further submitted that in the present case the main accused was company and it is settled law that when the main accused has be....