2010 (1) TMI 446

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.... that Rule 209A of the Central Excise Rules is not attracted even though it is the statement of the Director himself that he has received the goods from M/s. Shivam Exports ? B. Whether in the facts and circumstances of the case, the Hon'ble CESTAT has rightly come to the conclusion that Rule 209A of the Central Excise Rules, is not applicable ? 2. Heard Mr. R.M. Chhaya, learned Standing Counsel appearing for the Revenue and perused the orders passed by the authorities below. 3. It is the case of the appellant that the respondent-assessee is a 100% export oriented unit and is, inter alia, engaged in manufacture of ready made garments classifiable under Chapter No. 62 of the Central Excise/Customs Tariff and operating under 100% EOU....

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....use notice dated 22-10-2003 was issued to the respondent Company. The said show-cause notice was adjudicated upon by the Commissioner of Central Excise and Customs, Surat-I vide his order in original dated 27-5-2004 whereby the penalty of Rs. 10 Lacs was imposed on the respondent Company. The penalty of Rs. 10 Lacs was also imposed on the Director of the respondent Company. 5. Being aggrieved and dissatisfied with this order in original dated 27-5-2004, the respondent preferred appeal before the CESTAT and the CESTAT vide its order dated 29-4-2008 allowed the said appeal and deleted the penalty. , 6. It is this order of CESTAT which is under challenge in the present tax appeal. 7. Mr. Chhaya has submitted that CESTAT has not consid....