2007 (9) TMI 523

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..... allenge in the present appeal is to personal penalty of Rs. 7,49,739/- under Rule 209A of Central Excise Rules. Appellant have filed written submission and made a prayer for deciding the appeal on merits. Accordingly, I heard ld. SDR, Shri D.S. Negi for the Revenue. 2. The appellant has a shop, doing trading business in respect of processed man-made fabrics. The said shop was visited by the Cent .....

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..... , he has relied upon the following decisions: 1. M/s. Godrej Soaps ors. v. CCE [2004 (174) E.L.T. 25 (Tri.-LB) = 2004 (65) RLT 449 (CESTAT-LB)] 2. M/s. KCP Ltd. v. CCE [2000 (168) E.L.T. 325 (T)] 3. M/s. LML Ltd. v CCE [2001 (130) E.L.T. 480 (Tribunal) = 2000 (40) RLT 890 (CEGAT)] 4. M/s. H. Guru Investment (North India) P. Ltd. v. CEGAT [1998 (104) E.L.T. 8 (All. .....

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