2001 (8) TMI 417

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....iscation of 111 numbers of radiator assembly core fixing redemption fine of Rs. 1 lakh and imposition of penalty of Rs. 50 lakhs on the assessee under Rule 173Q. The order also imposed penalty on six directors under Rule 209A of the Central Excise Rules ranging from an amount of Rs. 10 lakhs on one person (V.K. Patil) and Rs. 5 lakhs each on other directors. The plant and machinery was also ordered to be confiscated on a redemption fine of Rs. 7 lakhs. 2. The appellant is engaged in the manufacture of automobile components namely radiator assembly, radiator core, gaskets etc. of various shapes, size and varieties. It is stated by the appellant in the grounds of appeal that there are 6550 varieties in the range of products manufactur....

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....ments given by them and the penalties have been imposed. Hence, the present appeal by the assessee and directors. 3. Shri Gunasekaran advocate appeared for all the appellants and Shri Pardeshi, DR appeared for the department. 4. It may be noted that at the relevant time a joint appeal could be filed inasmuch as in the instant case assessee as well as the directors have filed the joint appeal and this has been entertained by the decision of the Tribunal in the case of Universal Auto v. CCE - 1991 (56) E.L.T. 346. Ld. Counsel for the appellant argues that the approach of the Collector is wrong in law inasmuch as the penalty has been levied in a harsh way. He also stated that specific allegation has not been made in the show ca....