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TMI Blog2000 (9) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : Jyoti Balasundaram, Member (J)]. The above stay applications arise out of the order dated 29-6-2000 of the Commissioner of Central Excise, Chandigarh, vide which he has imposed a penalty of Rs. 64 lakhs on M/s. Shobhit Impex, in terms of Rule 173Q(i)(bb) and (d) of the Central Excise Rules. The penalty has been imposed for the reason that M/s. Shobhit Impex who are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... holder of M/s. Shobhit Impex under Rule 209A, and a penalty of Rs. 20,000/- has been imposed on Shri Sanjeev Kumar, Clerk of M/s. Gandhi Chem-fert Industries (of which Shri Om Prakash Gandhi is the Managing Partner) under Rule 209A of the Central Excise Rules. 2. We have heard Shri G.S. Bhangoo, learned Counsel and Shri Mewa Singh, learned SDR. 3. We see prima facie substance in the submissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tracted to applicant No. 1, who is a registered dealer who neither takes or utilises credit, nor evades duty liability as no duty liability is cast upon him. We also find that while the show cause notice did not specify the sub-clause of Rule 173Q under which penalty was proposed to be imposed, the applicants submitted before the Commissioner that Rule 173Q (i)(bbb) which covers persons who enter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l to impose penalty was under that sub-rule of Rule 173Q. In view of the prima facie case made out, we waive the pre-deposit of penalty by the applicant No. 1 and stay recovery thereof during the pendency of the appeals. 4. Pre-deposit of penalty by the other two applicants is also waived and their recovery stayed pending the appeals, in view of the fact that the show cause notice proposes penal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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