ASHOK LEYLAND LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THIS appeal is against a penalty of Rs. 1 lakh imposed on the appellants under Rule 209A of the erstwhile Central Excise Rules, 1944.

(2.) IN the impugned order of the Commissioner, a demand of duty of over Rs. 28.9 lakhs was raised on M/s. Godrej & Boyce Mfg. Co. Ltd and equal amount of penalty was also imposed on them under Rule 173Q read with Section 11AC of the Central Excise Act. The appeal filed by the said Company was allowed by this Tribunal as per order dated 10.5.05 reported in . It is submitted by ld. Counsel that, now that the penalty imposed on M/s. Godrej & Boyce Mfg. Co. Ltd under Rule 173Q and Section 11AC stands vacated, the penalty on the appellants under Rule 209A is also liable to be set aside. Ld. SDR reiterates the relevant findings recorded by the Commissioner.

(3.) IN the result, the penalty imposed on the appellants under Rule 209A gets vacated and their appeal is allowed.