2005 (12) TMI 508

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....he Respondent. [Order]. -  The appellant has been imposed a penalty of Rs. 10 lakhs in terms of Rule 209A of CE Rules, 1944. She was the proprietor of M/s. Rishitha Herbal Products, Mangalore. The department started investigation on the information that Shri Sathya Sai Herbo Care (P) Ltd., (SSSHCPL) situated in Chittor had manufactured and cleared clandestinely "SINDHURA" Brand Herbal f....

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....w cause notice. The demand raised against Smt. T. Sumedha Proprietrix of M/s. Rishitha Herbal Products on the allegation that she had dealt with the clandestine removal of goods of M/s. SSSHCPL and on that basis she has been imposed a penalty of Rs 10 lakhs under Rule 209A of the CE Rules. The Commissioner in his finding has noted that the appellant had ".......her above admission as evidenced in ....

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....owledge about the empty containers except the fact that the said containers were brought to her house by Shri Ranjit and kept there. This will not lead to the conclusion that she has been dealing with the goods manufactured and clandestinely cleared by M/s. SSSHCPL . The finding recorded by the Commissioner to say the least is not correct. Further more there is no justification for imposing a pena....