JAYAKUMAR ENGINEERING Vs. COMMISSIONER OF C. EX., COCHIN

JUDGEMENT

(1.) THESE are eight applications filed by the applicants under Section 35 (2) of the Central Excise Act for rectification of mistakes with reference to the Order No. 974 to 984/97 dated 29 -4 -97.

(2.) SHRI A.K.J. Nambiar learned counsel appearing for the applicants in support of the application for rectification of mistake submitted that whether personal penalty can be imposed upon the directors of a Private Company when there are :

(3.) HE contended that in the absence of specific findings with regard to Directors, Personal involvement in the affairs, there was no justification to impose penalty. He cited a series of decisions in support of his contention. Further he said that the provision to impose personal penalty on the Directors etc., came in to effect only from 1985 whereas the alleged offences in the present case took place during 1982 -83 and therefore penalty cannot be imposed under the provision which came into effect subsequent to the date of alleged commission of offence. He argued that since the mistake has crept in the Order in imposing penalty on the Directors which is contrary to law the same requires to be rectified.