2016 (9) TMI 1056

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..... Industry  was manufacturer of gas stoves. 2.  On specific information on 3.5.2000, the Central Excise officers visited  the factory premises of the appellant. Shri  Sandeep Jain, authorized signatory of the appellant  was present in the factory and produced six rubber stamps carrying inscriptions "Maximum Retail Price" inclusive of  all taxes with different prices namely Rs. 850/-; Rs. 650/-; Rs. 1000/- ; Rs. 1150; Rs. 1800/-; Rs. 870/-. He  however  pointed out  that only two rubber stamps of MRP of Rs. 850/- and Rs. 1150/- were in use for chrome plated and stainless steel gas stoves. Rest of the rubber stamps were  not for  use.   Some empty cartons of S.S. Chetak stamp....

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....ounsel  that the statements  of the authorized signatory Shri Sandeep Jain are contradictory and obviously  taken under pressure inasmuch as he has been asked to state on facts which could not be within his knowledge; his statement cannot be relied upon by the Department. It is also the submission of the ld. Counsel that no penalty is imposable on the  partner apart from firm as  held in Kanika Marbles - 2001 (133) ELT 628 (Tri.) , in respect of Section  112 of the Customs Actd, 1962 which is in pari materia to Rule 209A of the Central Excise Rules, 1944. According to the ld. Counsel , the entire  case is built on MRP stamped on some carton sheets  allegedly handed over  by one of the dealers J.P....