2001 (11) TMI 466

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..... wal, Member (T)]. In this appeal filed by Shri R.C. Mittal, the issue involved is whether penalty under Rule 209A of the Central Excise Rules is imposable on him. 2. Shri L.P. Asthana, ld. Advocate submitted that Shri R.C. Mittal is the Managing Director of M/s. G.M. Mittal Stainless Steel Ltd. who are registered dealer for various items at Delhi; that the Company was engaged in the manufa .....

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..... ingots and scrap. He also mentioned that for imposing penalty under Rule 209A of the Central Excise Rules, it is pre-requisite that the goods should be liable to confiscation; that the notice does not allege that the goods were liable for confiscation nor there is any finding by the Commissioner in the impugned order that the goods were liable to confiscation; that the Commissioner has to give a .....

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..... ooks through one of the employee of the transport company which shows his complicity in the matter. 4. We have considered the submissions of both the sides. Penalty under Rule 209A of the Central Excise Rules is imposable on any person who acquires the possession of or is in any ways concerned in transporting, removing, depositing keeping, concealing, selling or purchasing or in any manner deals .....

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