SHRI A.V. RAJGOPAL, MANAGER Vs. CCE, JAIPUR

JUDGEMENT

(1.) Appellant filed this appeal for waiver of pre -deposit penalty of Rs. 10,000/ - under Section 209A of Central Excise Act.

(2.) Ld. Counsel submits that there is no finding by the adjudicating authority regarding Commission/ommission made by the appellant to make him liable for penal action under Section 209A of the Central Excise Act. He relied upon the findings given by the adjudicating authority where no such finding is arrived at.

(3.) On the other hand, Ld. SDR appearing on behalf of Revenue, submits that against the adjudication order the appellant filed appeal before commissioner. Ld. counsel appearing on behalf of appellant, only pressed the appeal field by M/s S. Kumar Leathersite and the appeal filed by the appellant is dismissed as not pressed.