1 cexa22-06 IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION CENTRAL EXCISE APPEAL NO.22 OF 2006 The Commissioner of Central Excise, Mumbai – III ..Appellant. Versus Shri Praveen M. Jethwani, Director, M/s.Basant Rubber Factory Limited ..Respondent. Mr.J.B. Mishra for the appellant. Mr.M.H. Patil i/by Ms.Aparna Hirandagi for the respondent. CORAM : J.P. Devadhar & R.M. Savant, JJ. DATE : 24th November, 2010. P.C. : 1. This appeal was admitted on 22-03-2006 on the following substantial questions of law : a) Whether the Director of the assessee is liable for penalty under Rule 209A when the assessee is found guilty of availing Modvat credit wrongly on the goods and the respondent was responsible for day to day functioning of the assessee i.e. M/s.Basant Rubber Factory Limited ? 2. Counsel on both sides agree that the question raised in this appeal is covered by the decision rendered by us today in Central Excise Appeal No.112 of 2005. For the reasons stated therein, this appeal is also dismissed with no order as to costs. (R.M. Savant, J.) (J.P. Devadhar, J.)