2015 (3) TMI 471

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....andrasekharan: The appeal and stay application are directed against the Order-in-Original No. 07/2013/C dated 14.5.2013 passed by the Commissioner of Central Excise, Nagpur. Vide the impugned order, the learned adjudicating authority has imposed a penalty of Rs. 10 lakh on the appellant Mr. Ritesh Jain, who was the authorized signatory of the firm M/s Industrial Packaging Products. 2. The fa....

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....vious occasion also when the case was heard on 21.1.2014, none appeared for the appellant and the case was adjourned. In the appeal memorandum, ShriRitesh Jain has submitted that the imposition of penalty under Rule 26 is incorrect inasmuch the said penalty can be imposed only when the goods are held liable to confiscation. In the impugned order, the learned adjudicating authority has not given an....