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TMI Blog2011 (3) TMI 988X X X X Extracts X X X X X X X X Extracts X X X X ..... ting the penalties under relevant Sections of both the Acts - C/620, 621, 915, 916/2006 - - - Dated:- 23-3-2011 - Mrs. Archana Wadhwa, Dr. P. Babu, JJ. Written Submissions by Shri W. Christian, Adv. for Assessee. Shri J.S. Negi, SDR for the Revenue. Per: Archana Wadhwa: All the 4 appeals are being disposed off by a common order as they arise out of same impugned order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Shri Jai Singh Chahar, Authorised Signatory of M/s Kay Bee Tex-Spin Ltd, separately under Section 112 of Customs Act, 1962 read with Rule 26 of Central Excise Rules, 2002. iii) Rs.20 lakhs (Rupees Twenty Lakhs only) on M/s Al-Amin Exports, separately under Section 112 of Customs Act, 1962 read with Rule 25 of Central Excise Rules, 2002. iv) Rs.20 lakhs (Rupees Twenty Lakhs only) on M/s S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Show Cause Notice for confiscation of the goods nor was there any order of confiscation, no penalty can be imposed under Section 112 of Central Excise Rules, as held by Tribunal in the case of Raj Petroleum Products Vs. CCE 2005 (192) ELT 806 (Tri) as also in the case of AIA Engineering Pvt.Ltd. Vs. CCE 2006 (195) ELT 154 (Tri). It also stand pleaded that even if the department s case of paper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Acts. For the above proposition, he relies upon the Tribunal s decision in the case of Pradip S. Mehta Vs. CCE Thane 2009 (246) ELT 518 (Tri-Mumbai). 5. After carefully considering the submissions made by both sides, we find that the appellants have not advanced any argument on merits of the case. The only plea advanced before us is that composite penalty under Customs Act and under Excise R ..... X X X X Extracts X X X X X X X X Extracts X X X X
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