2017 (9) TMI 1311

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....led for hearing, none appeared for the appellant despite notice. I do not find any adjournment petition on record and therefore, the appeal is taken up for hearing. 2. The present appeal has been filed by the appellant against Order-in-Appeal No.05/HAL/2012 dated 20.02.2012 passed by Commr. (Appeals) of Central Excise, Kolkata. 3. Brief facts of the case are that Smt. Swati Paul is a Director of....

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.... only after the Managing Director became indisposed and there was none else to take his place. The appellant being the eldest daughter of the Managing Director, had no other option but to sign all the documents of the Company including the Central Excise related documents. The activities were basically discharged by the employees of the Company and taking advantage of her ignorance and innocence, ....