1993 (8) TMI 206

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..... appeal against the Order-in-Original No. 58/89 (C.No. V(15) 18/89/Adj/38859), dated 30-6-1989 (issued on 15-12-1989) of Additional Collector of Central Excise, Nagpur confirming the demand for duty of Rs. 31,108.68 and also imposing a penalty of Rs. 25,000/- on the appellants. 2. The only issue in this case is that the appellants took proforma credit on photo copies of GPs, which were provision .....

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..... take credit without informing the department. He would plead for remitting the penalty. 4. Shri Ravinder Jain, the Ld JDR, however, contends that the penalty is justified in view of the fact that the credit was sought to be taken in the absence of original gate passes and there is no explanation that the gate passes were lost. 5. After hearing both the sides, I find that in this case the credi .....

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