9911796707
TMI Blog1984 (7) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri J.P. Anand, J.D.R., for the Respondent. [Order per : S.C. Jain, Member (J)]. - Amounts of Rs. 1 lakh and Rs. 5,000/- were deposited by the appellants under T.R. 6 Challans, dated 14-2-1983 in the State Bank of India, Sikandrabad. In the challan of Rs. 1 lakh under the head of the account it was mentioned 'special duty' whereas on the challan of Rs. 5,000/- the words 'basic duty' were wr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 15-12-1983 was issued to the appellants by the Asstt. Collector of Central Excise, Division-III, Ghaziabad asking the appellants to show cause as to why penalty should not be imposed on the appellants under Rule 173Q of the Central Excise Rules, 1944. The Appellants stated in their reply, dated 21-2-1984 that the mistake was unintentional and that there was no loss of revenue. The Addl. Collec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed under this rule. 4. No doubt the appellants contravened the provisions of the rules by clearing the goods under the Self Removal Procedure Rules when sufficient amount in their PLA account under the head of 'Basic duty' was not available but we have to see whether there was any intention on the part of the appellants to clear the goods with intention to evade the payment of duty. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Superintendent had also signed in token of having checked the same. Later on when the Inspector came to know about the mistake from the original challans he sent a letter, dated 25-3-1983 which was duly replied by the appellants mentioning the entire position and showing their regret for what had happened. 6. It is not out of place to mention that the appellants are paying excise duty to t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
