2001 (6) TMI 447

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....[Order per : G.N. Srinivasan, Member (J)]. - This is an application for waiver and stay of collection of Rs. 50,000/- as penalty imposed on the appellant in terms of Rule 209A of the Central Excise Rules, 1944. 2. The manufacturer M/s. Vardhaman Polymer Industries who are engaged in the manufacture of plastic, moulded parts of domestic mixer falling under chapter sub-heading 8509.00 of the....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....een given charging various persons including the appellant of violating Rule 209A of the Central Excise Rules. In the impugned order passed by the Commissioner, penalties of various amounts have been imposed on various purchasers. Hence this appeal. 3. Shri D.H. Shah, advocate appearing for the applicant states that the finding given by the adjudicating authority lacks precision. He would ar....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e appellant. Statement of the co-noticee is binding on the adjudicating authority. 4. We have considered the rival submissions. We are only dealing with the stay petition. Prima facie we have to consider whether the provisions of Rule 209A is applicable to the case or not. When we go through the provisions it is clear that to attract Rule 209A it should be established that any person who acq....