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2012 (4) TMI 169 - AT - CustomsSearch by the Revenue - certain quantity of needle and certain quantity of cannulae was found in the factory – stating needle was manufactured and the cannulae was smuggled - demand in respect of needle and ordered confiscation of cannulae and imposed a penalty on the employee of company u/s 112 of the Customs read with Rule 209 of Central Excise Rules, 1944 – appeal in respect of penalty - Held that:- penalty imposed under Rule 209 of the Central Excise Rules is applicable in respect of manufacturer, producer or registered dealers in case there is contravention of any provisions of Rules. The appellant is an employee of company - penalty imposed is also not sustainable and is set aside.
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