1995 (7) TMI 225

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..... e consent of the parties, by granting waiver of pre-deposit of penalty of Rs. 10,000/- I take up the appeal itself for disposal. 2. The appeal is directed against the order of the Collector of Central Excise, Trichy dated 22-2-1995 levying a penalty of Rs. 10,000/- on the peti-tioner under [Rule 209] of the Central Excise Rules, 1944, the Rules for short. 3. Shri Kulkarni, the learned Consulta .....

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..... h the records and considered the submissions made before me. The charge is one of the commitment of offence in terms of [Rule 209A] of the Rules and in the entire records I do not find anything to connect either directly or remotely the appellant as one privy to the commission of any offence committed by the supplier in relation to evasion of excise duty. As rightly contended, the proceedings bein .....

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