2012 (4) TMI 169

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..... toms read with Rule 209 of Central Excise Rules, 1944 – appeal in respect of penalty - Held that:- penalty imposed under Rule 209 of the Central Excise Rules is applicable in respect of manufacturer, producer or registered dealers in case there is contravention of any provisions of Rules. The appellant is an employee of company - penalty imposed is also not sustainable and is set aside. - Customs .....

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..... ty of Rs.2 lakhs on the applicant under Section 112 of the Customs read with Rule 209 of Central Excise Rules, 1944. The appellant filed appeal before Commissioner (Appeals) and the Commissioner (Appeals) reduced the penalty from Rs.2 lakhs to Rs.50,000/- . 3. In respect of penalty under Customs Act, Hi-Tech Needles (P) Ltd. and Managing Director filed appeal before Tribunal and the Tribunal v .....

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