9911796707
TMI Blog1990 (12) TMI 202X X X X Extracts X X X X X X X X Extracts X X X X ..... order passed by the Collector of Central Excise, Calcutta-I Collectorate in terms of which he had imposed a penalty of Rs. 5000/- on them. By the same order he had directed them to pay Central Excise duty of Rs. 9954/- which has been complied and about which they have no grievance. 2. Shri N. Mookherjee, learned Counsel for the appellants submitted during the hearing of the appeal that they are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been drawn up not only against the appellants but also M/s. Peico Electronics and Electricals Limited. From a perusal of the impugned order I find that the learned Counsel for the appellants had appeared before the Collector in the adjudication proceedings also when he had submitted that in an idential case relating to starters for fluorescent tubelights manufactured by the appellants and supplie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods without payment of duty amounting to Rs. 9954.00 on the excess clearance value of Rs. 63,199.85 over and above the exemption limit of Rs. 7,50,000/-. Keeping in view their offer (to pay the duty leviable) and the other circumstances of the case he took a lenient view and imposed a penalty of Rs. 5000/-. It is this penalty which is being questioned in the present appeal. 5. Though the rele ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, they had paid the duty on 30-12-1987 as seen from the copy of the Bank Challan produced by them. Thus, duty had remained unpaid for more than three years and nine months from the time it had fallen due. Offence attracting the provisions of Rule 173Q(l)(a) and (b) stands disclosed, as they had removed excisable goods in contravention of the provisions of the Rules and had engaged in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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