TMI Blog2005 (12) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... lakhs in terms of Rule 209A of CE Rules, 1944. She was the proprietor of M/s. Rishitha Herbal Products, Mangalore. The department started investigation on the information that Shri Sathya Sai Herbo Care (P) Ltd., (SSSHCPL) situated in Chittor had manufactured and cleared clandestinely SINDHURA Brand Herbal face cream in packages/containers of 25/50 gms. As a result of these investigations, they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erbal Products on the allegation that she had dealt with the clandestine removal of goods of M/s. SSSHCPL and on that basis she has been imposed a penalty of Rs 10 lakhs under Rule 209A of the CE Rules. The Commissioner in his finding has noted that the appellant had .her above admission as evidenced in mahazar dated 20-1-2000 is a clear evidence of her acquiring and possessing the said empty c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use by Shri Ranjit and kept there. This will not lead to the conclusion that she has been dealing with the goods manufactured and clandestinely cleared by M/s. SSSHCPL . The finding recorded by the Commissioner to say the least is not correct. Further more there is no justification for imposing a penalty of Rs. 10 lakhs for the value of containers which is negligible. The Rule 209A lays down penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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