I've studied Gelfand's theory of commutative Banach algebra in textbooks on Functional Analysis like Rudin's or Peter Lax's. It seems to me that when concerning maximal ideal of Banach algebra, these textbooks only deal with unital Banach algebra.
On the other hand, $l_1(\mathbb{C})$ is an example of non-unital Banach algebra (multiplication defined by $((xy)_n)=(x_n\cdot y_n)$) and I found that maximal ideal of $l_1(\mathbb{C})$ is in one-to-one correspondence with integer $\mathbb{Z}$. Apparently, $A_i=\{(x_n)|x_i=0\}$ is a maximal ideal of $l_1(\mathbb{C})$.
I wonder whether all maximal ideals can be written in the form of $A_i$.
Update: As Ryszard points out in his answer, any maximal ideal other than $A_i\ (i\in\mathbb{Z}^+)$, must contain the ideal $A_f$ which consists of the elements with finitely many nonzero coordinates, and must not be closed.