1991 (6) TMI 169

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..... This is an appeal directed against the order-in-original bearing No. 3/CEX/1987 dated 24-11-1987 imposing a penalty of Rs. 2,000/- under Rule 173Q on the ground that the appellants had cleared the goods without making proper debit in the PLA. 2. When the matter was called out for hearing, none appeared for the appellants. However, it appears that there is no need to adjourn the matter as due i .....

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..... has been made as early as on 28-6-1986. No explanation was called for from the Bank of Maharashtra as to how this discrepancy arose. Further the appellants had also held the balance in RG. 23 Part-II which could have been taken as the balance available for payment of duty. In any case, therefore, there does not appear any justification in alleging that the appellants had cleared the goods without .....

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