9911796707
TMI Blog1996 (5) TMI 226X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant. Shri S.V. Singh, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. This appeal is against the order-in-original dated 30-1-1992 passed by the Addl. Collector of Customs Central Excise, Baroda. The Appellants, viz., M/s. Rollsprint (Packaging) Ltd. vide their application dated 15-5-1996 prayed for change in the title of their appeal from M/s. Rollosprint (P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... payment of a fine of Rs. 50,000/-. He imposed a penalty of Rs. 25,000/- on the assessees. He also confiscated the land, building, etc., in terms of Rule 173Q(2) (a) of the Central Excise Rules, 1944 and permitted their redemption on payment of a fine of Rs. 25,000/-. 4. Before us the case of the appellants was argued by Shri Willingdon Christian, Advocate and for the revenue by Shri S.V. Singh, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , the ld. advocate claimed that this was an extreme measure to be adopted in case of habitual offenders only. Citing the judgment reported in 1984 (17) E.L.T 402 he submitted that this was not the case on hand. 6. Shri S.V. Singh, ld. JDR reiterating the plea in the lower order claimed that the facts in the present case were capable of being distinguished from the facts in the cited case. 7. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... regards the submission that the provisions of Sections 173Q(1) are not attracted in the case of failure to maintain correct accounts, we observe that the Addl. Collector has not specified in his order that the penalty was on account of this contravention alone. The reading of this order would suggest that for all the 3 contraventions ennumerated therein he has imposed a combined penalty. The quan ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
