COMMISSIONER OF CENTRAL EXCISE Vs. ARUN KUMAR

JUDGEMENT

(1.) THIS is an appeal by the Department against the Order -in -Appeal Nos. 648 -649/CE/CHD/2003, dated 21 -7 -2003 wherein the Commissioner (Appeals) has allowed the appeal of the Managing Director of the company and set aside the penalty imposed on him by the Adjudicating Authority.

(2.) NONE appeared for the Respondent and there is a remark from the Registry that the 'notice received back'. Learned D.R. submits that since the issue involved in this case is in respect of imposition of personal penalty on the Managing Director, we could proceed ahead in the matter.

(3.) SINCE the question involved in this case is in respect of personal penalty imposed on the respondent Managing Director I take up the appeal for disposal.