2011 (10) TMI 529

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.... Shri A. Khanna, DR, for the Respondent. ORDER Ld. Counsel submits that a composite penalty of Rs. 1 lakh has been levied invoking Rules 9(2), 173Q and 226 of Central Excise Rules, 1944 in respect of certain allegations made in the Show Cause Notice (SCN). When the penalties were leviable under three different Rules as was envisaged by SCN, the authority should have examined the issue prope....

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....ion apparent by reading of all the three distinct rules which were prevalent at the material time. In absence of any composite prescription of levy of penalty, reason also being absent for invoking the respective rule and whether ingredients of those rules were present not being brought out by the orders of authorities below, it is difficult to approve their action. Cogent evidence in respect of c....