1996 (4) TMI 182

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....ppellant. Shri Mewa Singh, SDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. -  By the impugned order, the Collector of Central Excise, Kanpur imposed penalty of Rs. 40,00,000.00 on the appellant under Rules 9(2), 52A, 209 and 226 of the Central Excise Rules, 1944 (for Short, the Rules). The allegations which led to the imposition of penalty relate to clandestine ....

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....nt is that Rule 209 was not existing at the relevant time and under the other Rules on which the Collector purported to act, the quantum of penalty is limited and, therefore, imposition of penalty of Rs. 40,00,000.00 was without jurisdiction. 2. We find on verification that Rule 209 had been omitted with effect from 24-1-1959 and had been reintroduced only with effect from 30-1-1986. Rule ....