2002 (1) TMI 680

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.... Appeal taken up for disposal after waiving deposit. 2. The appeal is against the order of the Additional Collector, confirmed in appeal by the Commissioner (Appeals), imposing a penalty of Rs. 40,000/- on the appellant under Rule 209A. The appellant, at the relevant time, was a partner of Solid Point Computer. In the same order, the Additional Commissioner had demanded duty from the firm,....

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....ds which he knew were liable to confiscation under the provisions of Central Excise law. Penalty under Rule 209A of the Central Excise Rules, 1944 was proposed on him and he has nothing to say in his defence as can be seen from the case records. Therefore, I hold him liable to penalty under Rule 209A of the Central Excise Rules." It is thus only because of being a partner of the firm, penalty has ....