2014 (3) TMI 827

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....allenge in the present appeal is to imposition of penalty of Rs. 100 lakhs imposed upon the appellant in terms of the provisions of Section 209A of the Central Excise Rules. 2. For better appreciation, we reproduce relevant paragraph from the impugned order of the Commissioner (Appeals). "From the statement dated 17-9-1997 of Shri S.N. Garg recorded under Section 14 of Central Excise Act, 1944, ....

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....he glass tubings being manufactured by an unregistered unit rendering the same liable for confiscation. Thus, he is held liable to penalty under Rule 209A of Central Excise Rules, 1944." 3. Ld. Advocate appearing for the appellant submits that the issue involved in the main case on M/s. Motiwala Industries (P) Ltd. was the excisability of an intermediate product glass tubings and valuation of the....