JAMAL HAIDER SIDDIQUI Vs. C.C.E., ALLAHABAD

JUDGEMENT

(1.) HEARD both sides. The appellant filed this appeal against the impugned order passed by Commissioner (Appeals). The brief facts of the case are that the appellant was an employee of Hi -Tech Needles (P) Ltd. During search by the Revenue officer, certain quantity of needle was found in the factory and certain quantity of cannula was found. The case of the Revenue is that needle was manufactured and the cannulae was smuggled into India. The adjudicating authority confirmed the demand in respect of needle and ordered confiscation of cannulae and imposed a penalty 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/ -.