2009 (5) TMI 703

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....t. Shri J.A. Khan, SDR, for the Respondent. [Order]. - Vide the common impugned Order, the Applicants/Appellants filed these Applications for waiver of pre-deposit of the penalties imposed on them under Rule 27 of the Central Excise Rules, 1944. Therefore, the Applications are being taken up for hearing together. Penalty of Rs. 1.50 lakh each has been imposed on both the Applicant/Appella....

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....ion of the Applicants/Appellants is that as the main demand has been dropped, therefore, only for a challan given by the transporter having some wrong number, the Applicants/Appellants cannot be penalized. 3. Contention of the Revenue is that the goods were shown to be transported in a vehicle other than the trucks. Therefore, the penalties are rightly imposed on the Applicants/Appellants.....