2004 (8) TMI 510

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..... DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. M/s. Vinay Electrical and M/s. Beakey Industries. Both appeal on being disposed by this common order as they arise from same impugned order of Commissioner. 2. Appellant were issued show cause notice VIPI/Cex/12-7/98/M-V, dated 29-6-1998 and imposed penalty for having aided and abetted the manufacturer M/s. Lalit Products ( .....

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..... facture of goods bearing a brand name of another person and pay duty thereon. Since goods have not been cleared, their liability to confiscation for being not covered under SSI Benefit notification cannot be upheld, much less the liability of the present appellant to a penalty under Rule 209A as arrived at by the adjudication as no reasons appear on their part to have rendered the goods liable to .....

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