1995 (7) TMI 225

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....e the issue lies in a very short compass, with the consent of the parties, by granting waiver of pre-deposit of penalty of Rs. 10,000/- I take up the appeal itself for disposal. 2. The appeal is directed against the order of the Collector of Central Excise, Trichy dated 22-2-1995 levying a penalty of Rs. 10,000/- on the peti-tioner under [Rule 209] of the Central Excise Rules, 1944, the Rule....

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....Heard Shri Murugandi, the learned DR. 5. I have gone through the records and considered the submissions made before me. The charge is one of the commitment of offence in terms of [Rule 209A] of the Rules and in the entire records I do not find anything to connect either directly or remotely the appellant as one privy to the commission of any offence committed by the supplier in relation to e....