2009 (5) TMI 844

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..... king up both the stay and appeal together for final disposal. 2. We heard both sides. 3. In the impugned order, a penalty of Rs. 10 lakhs has been imposed on the appellant. The Commissioner has given a finding, that the appellant is liable for penalty under Rule 209A of CE Rules, 1944. The observations of the Commissioner are reproduced below : Smt. Swaroopa Rani, Managing Director of M/s. .....

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..... ackages of the goods. In our view this itself cannot be a strong ground for coming to a finding that the appellant would be liable for penalty under rule 209A of the C.E. Rules 1944. In fact, there is no evidence for her complicity in any of the offences alleged to have been committed by the main appellant. Consequently there is no merit, in the Order imposing a disproportionately high penalty of .....

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