2003 (3) TMI 195

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....Member (T)]. - In this appeal, filed 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, lear....

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.... made by M/s. Harsh Metal Co. to their 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....

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....alty was imposed; that in the second Show Cause Notice demand of duty has been confirmed against M/s. Harsh Metal Co. and penalty has been imposed on the Appellants for receiving the excisable goods cleared without payment of duty. 4. We have considered the submissions of both the sides. It has not been disputed by the Revenue that already a penalty of Rs. 1 lakh has been imposed by the Additio....