2004 (4) TMI 664

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....K. Saxena, JDR, for the Respondent. ORDER The instant appeals, one by the manufacturing company and the other by its managing director are directed against the order of the Commissioner (Appeals), who confirmed the order of the adjudicating authority. The adjudicating authority besides confirming the duty demand of Rs. 7,58,000/- against company also imposed a penalty of equivalent amount on....

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.... it is pleaded that imposition of equivalent penalty was not justified. I note that penalty has been imposed under Rule 173Q(2) of the Central Excise Rules, 1944, and the quantum of penalty is therefore well within the parameters of the said rule. The penalty on the Managing Director is also well supported by the Rule 209A of the Central Excise Rules 1944. 5. The appellants have made a gri....