2000 (11) TMI 847

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....the Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty amount of Rs. 10,000/- I take up the appeal itself for disposal as the issue lies in a narrow compass. 2. The appellants entered into an agreement with M/s. Sourya Chemicals for supply of detergent powder, shaving cream, phenole. Para 12 of the agreement required both the parties to comply with all st....

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....s in question, knowing fully well that such purchase, storage and sale of subject goods were liable to confiscation under Central Excise Rules. However, it has not been clarified by the adjudicating authority as to what are the circumstances attributing knowledge on the part of the appellant as regards the liability of the goods to confiscation. It is well settled that for imposing personal penalt....