2003 (6) TMI 237

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.... Madhiam, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty of Rs. 1.00 lakh (Rupees one lakh) imposed upon the applicant/appellant under Rule 209A of the Central Excise Rules, 1944, I take up the appeal itself with consent of both sides. 2. Shri B.K. Munshi, learned Consultant for the applicant/appellant submits that the penalty under ....

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....oods were liable for confiscation. Accordingly, penalty under Rule 209A of the Central Excise Rules, 1944, was set aside. 3. Shri J.R. Madhiam, learned J.D.R. for the Revenue, defends the impugned Order passed by the Commissioner. 4. I have considered the submissions made by both sides. Para 8.11 of the impugned Order reads as under :- "8.11. Sri K. Tharad is another director of....