2004 (8) TMI 509

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..... .S. Sekhon, Member (T)]. After hearing both sides and considering the material it is found - (a) Appellants were the dealers of Electrical Domestic Mixers of Cellonex brands in Jamnagar. These Mixers were manufactured by one M/s. Lalit Products having a factory at Goregoan, Mumbai. They had received 16 such Pcs. vide Lorry Receipts, dated 27-5-97 3-6-97 on a single invoice of M/s. .....

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..... hose invoices they held, that manufacturer is found by subsequent enquiries to be not eligible to the benefit of SSI exemption on the grounds of using someone else Brand name. The penalty under Rule 209A definitely involves mens rea and that is missing. Penalty cannot be sustained. As regards redemption fine of Rs. 2000/- imposed, the Advocate for appellant is not passed. No finding on therefore a .....

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