2003 (12) TMI 424

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..... or the Appellant. Shri R.K. Chandan, JDR, for the Respondent. [Order]. - On 13-7-1999 a show cause notice was issued to the appellants proposing to confiscate goods stored outside bonded storeroom, though they were entered in Daily Stock Account RG1 and tallied with the physical stock. There was proposal to impose penalties on the appellants. 2. (a) Commissioner of Central Excise, Surat- .....

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..... ation of Rule 47. (iii) SCN did not invoke provisions of Rule 210. (iv) Penalty imposed under Rule 226 is not maintainable, since there was no violation of the provisions of Rule 226. (v) There was no wilful and conscious violation of any of the provisions of Rule by Mr. Paresh Parekh as well as Mr. R. Jaiswal and hence imposition of penalty under Rule 209A is illegal and hence not maintainable .....

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