2005 (9) TMI 363

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..... an appeal by the Department against the Order-in-Appeal Nos. 648-649/CE/CHD/2003, dated 21-7-2003 wherein the Commissioner (Appeals) has allowed the appeal of the Managing Director of the company and set aside the penalty imposed on him by the Adjudicating Authority. 2 None appeared for the Respondent and there is a remark from the Registry that the 'notice received back'. Learned D.R. submi .....

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..... has held that confiscation is upheld and redemption fine is imposable on the company but it was reduced and the Order-in-Appeal has been modified to that extent. 5.  Perused the records. I find that the personal penalty imposed on the respondents Managing Director is under Rules 209A of the Central Excise Rules, 1944. The issue involved in this case is that a team of officers visited the co .....

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..... penalty under Rule 209A of the Central Excise Rules, 1944. It is well settled in law that for imposition of Penalty under Rule 209A it has to be brought on record that the individual who acquires possession of, or is any way concerned in transporting, removing, depositing, keeping, concealing, selling or purchasing, or in any other maner deals with, any excisable goods which he knows or has reaso .....

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