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2002 (1) TMI 483 - CEGAT, KOLKATAExtract: ....... Rs. 10,000/-. A penalty of Rs. 2,000/- each imposed under the provisions of Rule 9(2) and Rule 226 of the Central Excise Rules, is also set aside. A penalty of Rs. 5,00,000/- imposed on the second appellant, Shri S.S. Singhania, under the provisions of Rule 209A of Central Excise Rules is also set aside. Appeals are disposed of in the above terms.
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