9911796707
TMI Blog1994 (11) TMI 277X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri P.R. Prasad, SDR, for the Respondent. [Order]. - COD application. Since the appellants had originally filed the appeal in time and delay has occasioned in filing the additional appeals as directed by the Tribunal, the delay in filing the appeals in condoned. 2. Appeals. These appeals arise out of the common order of the Addl. Collector of Central Excise, Coimbatore. Under the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 at 8 AM and the appellants met the Assistant Collector of Central Excise at his residence and told him about the matter and after that they informed the Supdt. of Central Excise also about the removal of the chassis in question. It was further submitted that they had removed these chassis which had been received under bond to the premises of their sister concern M/s. Mahalingam & Company which w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eaded that as it is, there are very clear guidelines available in the Board's letter No. 207/37-M-77 CX. 6 for removal in emergencies dated 21-9-1978 and their removal of the chassis was within the law laid down by the Board. He pleaded that inasmuch as the appellants were compelled to remove the chassis on account of un-avoidable circumstances, the penalty on the appellants may be set aside. 4.& ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same evening and it is on record that the appellants on the next morning at 8 AM met the Assistant Collector and also the Supdt. of Central Excise thereafter. There is nothing on record to suggest that the appellants did not make attempts to inform the authorities about the removal of the chassis. In the facts and circumstances of the case therefore, I hold that the appellants in the face of a co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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