2000 (12) TMI 290

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....ate, for the Appellant. Shri Mewa Singh, SDR, for the Respondents. [Order per : Jyoti Balasundaram, Member (J)]. -  The above appeals arise out of the order dated 29-6-2000 passed by the Commissioner of Central Excise, Chandigarh under which he has imposed a penalty of Rs. 64 lakhs on appellant No. 1, in terms of Rule 173Q(1)(bb) and (d) of the Central Excise Rules. Penalty has been ....

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....kash Gandhi, Manager and General 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 Chemfert 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 ....

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....ying thereof, or takes credit of duty or money which he knows or which he has reason to believe, is not permissible under these rules, or does not utilise the inputs or capital goods in the manner provided for in these rules, or utilises credit of duty or money in respect of inputs or capital goods in contravention of any of the provisions of these rules, or does not render proper and true account....

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....-rule (1)(bbb) of Rule 173Q after its amendment on 21-7-1999 so as to cover a situation where any of the categories of the persons enumerated in the Rule wilfully enters any wrong or incorrect particulars in the invoices issued for excisable goods dealt with by him with intent to facilitate the buyer to avail of credit of duty of excise or additional duty in respect of such goods which is not perm....