2000 (9) TMI 390

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....a Singh, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above stay applications arise out of the order dated 29-6-2000 of the Commissioner of Central Excise, Chandigarh, vide which he has imposed a penalty of Rs. 64 lakhs on M/s. Shobhit Impex, in terms of Rule 173Q(i)(bb) and (d) of the Central Excise Rules. The penalty has been imposed for the reason that M/s. Sh....

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....l Power of Attorney holder of M/s. Shobhit Impex under Rule 209A, and a penalty of Rs. 20,000/- has been imposed on Shri Sanjeev Kumar, Clerk of M/s. Gandhi Chem-fert Industries (of which Shri Om Prakash Gandhi is the Managing Partner) under Rule 209A of the Central Excise Rules. 2. We have heard Shri G.S. Bhangoo, learned Counsel and Shri Mewa Singh, learned SDR. 3. We see prima facie....

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.... these two Rules are not attracted to applicant No. 1, who is a registered dealer who neither takes or utilises credit, nor evades duty liability as no duty liability is cast upon him. We also find that while the show cause notice did not specify the sub-clause of Rule 173Q under which penalty was proposed to be imposed, the applicants submitted before the Commissioner that Rule 173Q (i)(bbb) whic....