2007 (6) TMI 458

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....Appellant. Dr. Nitish Birdi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These applications filed by the appellant-companies are for waiver of predeposit and stay of recovery in respect of a penalty imposed on them under Rule 26 of the Central Excise Rules, 2002. It is submitted by ld. counsel for the appellants that such a penalty was not imposable on any company an....

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.... person. Ld. SDR has cited Madhya Pradesh High Court's judgment dated 27-8-1975 in Ramhet and Anr. v. Mandir Shri Laxminarain and Ors., AIR (1976) MP 216, wherein a company was also held to be covered by the term "person". 2. After considering the submissions, we note that the question before the Hon'ble High Court was one arising under a Madhya Pradesh State statute, whereas, in the cases c....