SHAFIQUR REHAMAN Vs. CCE

JUDGEMENT

(1.) THE appellant challenges the Order (Original) No. C. Ex. 11/97 dated 17.11.1997 imposing a penalty of Rs. 10,00,000/ - under Rule 209A of the Central Excise Rules, 1944.

(2.) SHRI Laxminarayana, learned Advocate appeared on behalf of the appellant and Shri L. Narasimha Murthy, learned SDR appeared on behalf of the Revenue.

(3.) THE learned SDR drew our attention to the adjudication order and said that the case not only involves fraudulent availment of Modvat credit but also clandestine removal. Since the appellant is the Managing Director of the firm, the adjudicating authority has rightly pointed him responsible for the offence and imposed penalty under Rule 209A of the Act.