1995 (1) TMI 205

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..... was listed for hearing. However, at the request of the ld. Consultant and with the consent of the ld. JDR, by granting waiver against the pre-deposit, the entire appeal is taken up for hearing. 2. The appeal is directed against the order in original No. 38/EX/94, dated 7-10-1994 passed by the Collector of Central Excise Customs, Pune confirming the duty demand of Rs. 1,71,046 and imposing pena .....

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..... en the penalty is imposed on the firm, individual penalty imposed on both the partners is not called for. 4. Ms. Bharati Chavan, the ld. JDR, for the Department, however, supports the order and submits that there is no scope for showing any leniency as the appellants have contravened the provisions of Excise law for not maintaining any account required for maintaining. 5. Considering the submi .....

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..... ce and they were at the initial stage of establishment of the business, some leniency is called for. In that view of the matter, penalty imposed on the firm is reduced to Rs. 50,000/-(Rupees fifty thousand only). So far as the redemption fine is concerned, there appears to be no justified ground to interfere with the same as the appellants have used them for manufacture of goods removed without du .....

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