TMI Blog2002 (10) TMI 196X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Enterprises, Adityapur, Jamshedpur (herei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the furnaces in question, i.e. ABB is liable for penalty under Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 defined to mean meant 'duty payable under Section 3' of the Central Excise Act, 1944. In view of Rule 209A is applic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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