2007 (7) TMI 564

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....e, for the Respondent. [Order]. - I have heard the ld. DR for the applicant. The respondent counsel is called absent. By Order No. A/1540-1541/WZB/2005/SMC/C-III dt. 29-9-2005, the West Zonal Bench (Tribunal) at Mumbai disposed of two appeals. 2. The present application is filed to rectify the mistake as there is no name of the second appellant, who is Director of the first appellant....

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....tor and more so, no reasons have been assigned. This is a case of alleged clandestine removal. Therefore knowledge of the same is attributed to its Director and he was penalized of Rs. 10,000/-. 5. I am of the view that when the penalty is not imposable on the main unit, whatever may be the grounds, the Director cannot be met with personal penalty. Even otherwise, the Director's knowledge ....