2003 (10) TMI 545

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..... . [Order]. -  Heard both sides and considered the issues. It is found :- (a)     The demand in this case is issued under Section 11A read with Rule 9(2). (b)     The charge made was that the appellants had removed imported copper wire bars after having taken Modvat credit, the demands as made were confirmed. (c)      The Co .....

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..... could be confirmed. (f)      The penalty imposed on the applicant manufacturer under Rule 209 cannot be upheld since Rule 209(1) read as :-             "Subject to the provisions contained in Section 11AC of the Act and notwithstanding anything contained in any other provisions of these rules save and except sub-rule .....

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