2008 (4) TMI 296

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...., for the Appellant. Shri D.S. Negi, 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....

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....e actually not sent to them. On the other 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 r....