2001 (6) TMI 447

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....eena Arya, SDR, for the Respondent. [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 fallin....

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.... manufacturer. The show cause notice has been 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 adjudic....

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....e statement that he has sold the goods to the 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....