2000 (6) TMI 233

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....o, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. - Show cause notice was issued to M/s Ram Ply Board Industries (P) Ltd. and the appellant herein, inter alia, alleging that the transaction between M/s Ram Ply Board Industries and the appellant herein was not a genuine transaction falling under Section 4(1) (a) because the appellant was only a commission agent. This al....

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....sed of by order-in-appeal No. 425-CE/MRT/99, dated 6-5-1999 by reducing the penalty to Rs. 1,50,000/-. For a proper understanding of the order, we read last two paragraphs :- "Submissions made by the appellants that they had not worked as a commission agent are convincing. But howsoever convincing be these submissions in view of having made an application under KVSS scheme by the main accused M/s....

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....ince the main noticee with the filing of application under KVSS scheme will be liable to payment of 50% of duty adjudged, with amount of penalty imposed totally let off, a person booked under the provisions of Rule 209A of the Central Excise Rules 1944 only, deserves a softer hand. Taking into consideration all the circumstances I feel a penalty of Rs. One lac and Fifty Thousand only will be suffi....

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....ents. In the face of such a finding, we are at a loss to understand as to how the Commissioner sustained the penalty under Rule 209A of the Central Excise Rules, 1944, specially when the Commissioner did not render any finding on the third issue raised for consideration. Without a finding on the third issue which was posed for decision, the Commissioner could not have sustained a penalty invoking ....