2004 (12) TMI 195

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....or the appellant submitted that the penalty on the appellant has been imposed under Rule 209A of the Central Excise Rules, 1944. He submitted that the Provisions of the said rule clearly provide that the penalty can be imposed on the person, when he acquires possession of, or is in any way concerned in transporting, removing, keeping, selling or in any other manner deals with, any excisable goods ....

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....r any greater penalty than the main accused. In support of his contention he relied on the following decisions : - (i)       Star Paper Mills Ltd. - 2003 (151) E.L.T. 607 (Tri. - Del.). Penalty not imposable in the absence of confiscation of goods. (ii)      Ram Nath Singh - 2003 (151) E.L.T. 451 (Tri. - Del.). Penalty under Rule 209A no....