2015 (10) TMI 1239

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....cate For The Respondent :Shri Govind Jha, Authorised Representative Per: H.K. Thakur These appeals have been filed by the appellant with respect to O.I.A. No. 119 to 120/2012(Ahmd-I) CE/AK/Commr(A)/Ahd Dated 08.11.2012 under which O.I.O No. MP/02/DEM/AC/2012 Dated 21.05.2012 has been upheld. Under O.I.O Dated 21.05.2012 a penalty of Rs. 84,290/- was imposed upon the main appellant M/s. Ni....

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....pellant then there could not be any intention to evade payment of duty and imposition of penalty upon the Director. That the entire duty, alongwith interest, was paid much before the issue of Show Cause Notice. 3. Shri Govind Jha, (AR) appearing on behalf of the Revenue argued that penalty upon the Director of the main appellant has been correctly imposed and accordingly, defended the orders pa....