=1= IN IN IN THE THE THE HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORDINARY ORDINARY ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION ORIGINAL CIVIL JURISDICTION CENTRAL CENTRAL CENTRAL EXCISE EXCISE EXCISE APPEAL NO.160 OF 2008 APPEAL NO.160 OF 2008 APPEAL NO.160 OF 2008 The Commissioner of Central Excise Mumbai V, Mumbai 400 051 ...Appellant v/s M/s Hi-Tech Electronics, Calcutta 700 001 ...Respondents Ms S.V. Bharucha for Appellant. Mr Mathur i/b Ms Kranti Anand for Respondents. CORAM CORAM CORAM : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. : D.K. DESHMUKH AND J.P. DEVADHAR JJ. DATE DATE DATE : 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 10TH SEPTEMBER 2008 =2= P.C.- 1. Heard learned counsel appearing for the sides. The Tribunal has held that the penalty imposed on the respondents could not have been imposed in the absence of any knowledge that they were dealing in branded goods of M/s Lalit Products which were cleared under SSI exemption and to which the said M/s Lalit Products were not entitled. After having gone through the record, we find that there is no clear allegation made in the show-cause notice that the respondents received the goods without cover of proper document and therefore knowledge cannot be attributed to them. According to us therefore, no question of law arises. Appeal is rejected. . Parties to act on the copy of this order duly authenticated by the Associate / Private Secretary of the Court. . Certified copy is expedited. ( D.K. DESHMUKH J.) ( J.P. DEVADHAR J.)