2000 (10) TMI 492

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..... ev Srivastava, JDR, for the Respondents. [Order per : Justice K. Sreedharan, President]. - Appellant herein is M/s. Calcutta Chemical Co. Ltd., M/s. Shaw Wallace & Co. Ltd. is the holding company of the appellant. Another company by name M/s. Super Cosmetics Pvt. Ltd. was also held by M/s. Shaw Wallace & Co. Ltd. Super Cosmetics Pvt. Ltd. manufactures soap under the brand name 'Margo' which bel .....

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..... osed a penalty of Rs. 5 Lakhs on the appellant invoking the provisions contained in Rule 209A of the Central Excise Rules, 1944. This action of the authority is under challenge. 2. For a proper understanding of Rule 209A, we read the same : "Rule 209A. Any person who acquires possession of, or is in any way concerned in transporting, removing, depositing, keeping, concealing, selling or pu .....

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..... n, the appellant could not have been made liable for the penalty contemplated by Rule 209A. Since the appellant was not party to any of the circumstances contemplated by Rule 209A of the Rules, the Commissioner was clearly in error in imposing a penalty of Rs. 5 Lakhs on the appellant. On this short ground, the order impugned in this appeal, in so far as it relates to the appellant is set aside. .....

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