2001 (11) TMI 466

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....llant. Shri Jagdish Singh, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by Shri R.C. Mittal, the issue involved is whether penalty under Rule 209A of the Central Excise Rules is imposable on him. 2. Shri L.P. Asthana, ld. Advocate submitted that Shri R.C. Mittal is the Managing Director of M/s. G.M. Mittal Stainless Steel Ltd. who are reg....

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.... notification issued under Rule 57A and Modvat credit is available in respect of both ingots and scrap. He also mentioned that for imposing penalty under Rule 209A of the Central Excise Rules, it is pre-requisite that the goods should be liable to confiscation; that the notice does not allege that the goods were liable for confiscation nor there is any finding by the Commissioner in the impugned o....

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.... were fictitious but their addresses were fake; that the appellants had procured blank GR books through one of the employee of the transport company which shows his complicity in the matter. 4. We have considered the submissions of both the sides. Penalty under Rule 209A of the Central Excise Rules is imposable on any person who acquires the possession of or is in any ways concerned in tra....