1990 (11) TMI 257

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tanium Tantalum Products (P) Ltd., Madras against the order-in-original C. No. IV/9/8/90-T2, dated 18-6-1990 passed by the Assistant Collector of Central Excise, Madras VII Division, Madras. 2. In this order, the Assistant Collector has imposed a penalty of Rs. 500/- under Rule 210 of Central Excise Rules, 1944 for contravening the provisions of Rule 173H, as amended. 3. Shri M.S. Krishnan, Ad .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tute casts an obligation on the asses- see or any other person to observe certain condition or follow some procedure which he fails to do. The procedure under Rule 173H is a concession allowed to an assessee. Therefore, if an assessee has not followed any provision of this rule, he can only be denied the concession to that extent and under no circumstance a penalty can be imposed for violation of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X