2007 (9) TMI 523

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....espondent. [Order]. - The challenge in the present appeal is to personal penalty of Rs. 7,49,739/- under Rule 209A of Central Excise Rules. Appellant have filed written submission and made a prayer for deciding the appeal on merits. Accordingly, I heard ld. SDR, Shri D.S. Negi for the Revenue. 2. The appellant has a shop, doing trading business in respect of processed man-made fabric....

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.... terms of Rule 173Q. For the above proposition, he has relied upon the following decisions: 1.       M/s. Godrej Soaps & ors. v. CCE [2004 (174) E.L.T. 25 (Tri.-LB) = 2004 (65) RLT 449 (CESTAT-LB)] 2.       M/s. KCP Ltd. v. CCE [2000 (168) E.L.T. 325 (T)] 3.       M/s. LML Ltd. v CCE [2001 (130) E.L.....