2015 (1) TMI 211

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....the Appellant. Shri V.C. Khole, AR, for the Respondent. ORDER The appellants are in appeals against the impugned order imposing penalty under Rule 209A of the Central Excise Rules, 1944. 2. Brief facts of the case are that in the year 1994, two containers were intercepted by the Customs Officers. On examination it was found to contain masoor dal instead of POY in the said two containers w....

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....main allegation against the Reliance Industries Ltd., is that they were involved in the activity of smuggling of masoor dal in the guise of POY. While adjudicating this matter the adjudicating authority has observed against the Reliance Industries Ltd., is as under :- "I find that imposition of penalty once again in respect of the same is not tenable in law since penalty of Rs. 5,00,000/- is alre....