2002 (10) TMI 196

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....: S.S. Sekhon, Member (T)]. - This appeal has been filed by M/s. Asea Brown Boveri Ltd., Vadodara (Gujarat) (hereinafter referred to as ABB) against the Order-in-Original dated 24-11-2000 passed by the Commissioner of Central Excise, Jamshedpur, wherein he has held that ABB is liable for penalty under Rule 209A of the Central Excise Rules, 1944. 1.2 Proceedings were initiated against M/s. Union....

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.... Enterprises indicated the capacity to be 2.5 to 3 tons whereas the minutes of the meeting held between ABB and the manufacturer on 23-8-97 indicates the furnace parameter as inter alia 3.6 MTs. (Average). 2. After hearing the matter and considering submissions on the materials, it is found that :- (a)     The order-in-original in paragraph 7 has held that the supplier of....

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....here is no findings as regards the liability to confiscation of the furnace and also as regards the liability of ABB to have dealt with the production from such furnace which may be held to be liable for confiscation. Therefore, penalty under Rule 209A cannot be imposed on ABB in the facts of this case. (c)      During the period in question duty under Rule 2(7) was def....