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TMI Blog1994 (3) TMI 248X X X X Extracts X X X X X X X X Extracts X X X X ..... t. [Order per : R. Jayaraman, Member (T)]. Though this day, only the stay application was listed for hearing, considering the nature of the prayer made and with the consent of both the sides, we have decided to take up the appeal itself for disposal. 2 The appeal is against the Order-in-Original No 27/MP/93 [V(Ch. 85) 15-4/OA/92], dated 12-1-1994 of Collector of Central Excise Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... those documents. He fairly concedes that the department was not aware of the short receipt of the inputs and hence is not contesting the demand, which they have already paid. However, he would only plead that this is on account of bona fide error and mistake and would plead for leniency with regard to penalty imposed. He also points out that the appellants are paying crores of rupees as revenue an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n taken and has been utilised for a period of years. In the circumstances, despite absence of mala fide, the negligence on the part of the appellant is discernible and hence liability to penalty is justified. All the same, the plea of leniency cannot be dismissed altogether, because of the fact they have paid the duty amount even before adjudication. Hence we reduce the penalty to Rs. 50,000/- (Ru ..... X X X X Extracts X X X X X X X X Extracts X X X X
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