2008 (4) TMI 296

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...., SDR, for the Respondent. [Order per: Archana Wadhwa, Member (J)].- The challenge in the present appeal is to imposition of penalty of Rs.10 lakhs upon M/s Dhanlaxmi Garments (P) Ltd., which is a 100% EOU, under the provisions of erstwhile Rule 209A and Rule 25 of Central Excise Rules, 2002. Further, by the same impugned order, penalty of Rs.10 lakhs stand imposed upon Shri Sanjay Bhagwandas Goy....

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....hand, M/s Dhanlaxmi Garments stated that they have received the goods against 6 AR3A and against 2 AR3A, they have not received. 3. Shri W. Christian, learned advocate submits that the adjudicating authority has given preference to the statement of co-noticee as against statement of M/s Dhanlaxmi Garments, without any further corroborative evidence on record. In any case, he submits that provisio....