2003 (3) TMI 195

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....by M/s. Guide Valve Industries, the issue involved is whether penalty under Rule 209A of the Central Excise Rules, 1944 is imposable on them. 2. The Appellants under their letter dated 17-3-2003 have requested to set aside the penalty and allow their appeal on merits after considering the submissions made therein. We, therefore, heard Shri R.C. Sankhla, learned SDR for the Revenue and perused the....

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....buyers without payment of duty; that in respect of first Show Cause Notice a penalty of Rs. 1 lakh under Rule 209A has been imposed on the Appellants besides confiscation of the seized goods under Order-in-Original No. 14/CE/ABC/2000, dated 30-3-2000 passed by the Additional Commissioner; that under the impugned Order the Commissioner has imposed a penalty of Rs. 10,000/- again under Rule 209A in ....