2000 (10) TMI 492

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.... Appellant. Shri Sanjeev Srivastava, JDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. -  Appellant herein is M/s. Calcutta Chemical Co. Ltd., M/s. Shaw Wallace & Co. Ltd. is the holding company of the appellant. Another company by name M/s. Super Cosmetics Pvt. Ltd. was also held by M/s. Shaw Wallace & Co. Ltd. Super Cosmetics Pvt. Ltd. manufactures soap unde....

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....ellant, adjudicating authority imposed a penalty of Rs. 5 Lakhs on the appellant invoking the provisions contained in Rule 209A of the Central Excise Rules, 1944. This action of the authority is under challenge. 2. For a proper understanding of Rule 209A, we read the same : "Rule 209A. Any person who acquires possession of, or is in any way concerned in transporting, removing, deposi....