2003 (6) TMI 63

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..... he appellant M/s. Shaw Wallace Co. The imposition of penalty has been done under 209A of the Central Excise Rules, 1944. The penalty on the appellant has followed a finding that a differential duty of over Rs. 3 crores was payable by the appellant's subsidiary M/s. Super Cosmetics (P) Ltd. in respect of soap manufactured by them. The demand has been confirmed in terms of proviso to Section 11A(1 .....

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..... issues v. Commissioner of Central Excise, Meerut reported in 2000 (119) E.L.T. 715 (Tri. - LB). The learned Counsel further submitted that the question of penalty under 209A arose only in cases where goods were liable to confiscation and a person dealt with such goods knowing them to be liable to confiscation. The learned Counsel has pointed out that the impugned order contained no finding that th .....

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