2009 (8) TMI 898

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... mpugned order whereby penalty of Rs. 1,50,000/- (Rupees One Lakh Fifty Thousand only) each was imposed on M/s. N.F. Forgings (P) Ltd., manufacturer and M/s. Uma Forging Works (P) Ltd., job-worker under Rule 27 of Central Excise Rules, 2002. Another penalty of Rs. 20,000/- (Rupees Twenty Thousand only) was imposed on Shri Pankaj Dhanuka, Director of manufacturing unit under Rule 27 of Central Excis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... use notice there was no proposal to impose penalty under Rule 27 of Central Excise Rules hence the impugned order is not sustainable. 4. The contention of Revenue is that during verification of the record certain irregularities were found as the description of vehicles given in the transport documents was found to be of tanker and taxi in the invoices. Therefore Appellants are liable to penalty .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X