2018 (1) TMI 1007

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...., for Respondent ORDER Per: Archana Wadhwa The challenge in the present appeal is to penalty of Rs. 1 lakh imposed upon the appellant, who is Director of one M/s T.S.N. Enterprises Pvt. Ltd. The said penalty is imposed upon him in terms of the provisions of Rule 26 of the Central Excise Rules, 2002. 2. As per the facts on record, M/s T.S.N. Enterprises Pvt. Ltd. was a unit engaged in the manuf....

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.... imposition of penalty of Rs. 1 lakh by observing that as per the statement of the said Director of the Company, he was actively involved in the surreptitious manufacture of the Cigarettes and the clandestine removal of the same. Hence, the present filed by the said Director of the Company. 4. The only ground put forth by the ld. Advocate is that in as much as, the manufacturing unit has deposite....