2005 (9) TMI 363

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....n appeal by the Department against the Order-in-Appeal Nos. 648-649/CE/CHD/2003, dated 21-7-2003 wherein the Commissioner (Appeals) has allowed the appeal of the Managing Director of the company and set aside the penalty imposed on him by the Adjudicating Authority. 2 None appeared for the Respondent and there is a remark from the Registry that the 'notice received back'. Learned D.R. submit....

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....has held that confiscation is upheld and redemption fine is imposable on the company but it was reduced and the Order-in-Appeal has been modified to that extent. 5.  Perused the records. I find that the personal penalty imposed on the respondents Managing Director is under Rules 209A of the Central Excise Rules, 1944. The issue involved in this case is that a team of officers visited the com....