9911796707
TMI Blog1996 (7) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... against the order of Collector of Central Excise, Chandigarh dated 21-2-1995 imposing a penalty on the appellants of Rs. 50,000/- 2. The short facts leading to the issue of this order are that the appellants were manufacturing a number of excisable products from certain common inputs. The rule prescribes a register to be maintained showing actual physical receipt of the inputs and their utilisat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ling benefit of the impugned trade notice. They also claimed that such accounts were available for verification to the Central Excise Officers. A Show Cause was however issued on 2-7-1993 alleging that for failure to show utilisation of the inputs in the statutory register, the Modvat credit availed during the period December, 1992 to March, 1993 was liable to be disallowed and that the assessees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds were not properly maintained was not correct. She claimed that in the absence of mala fides on their part there was no justification for imposition of penalty. 4. Shri Ram Sharan, learned JDR argued that penalty was correctly imposed for failure of the appellants to maintain statutory records correctly. 5. I have carefully considered the submissions made by both sides and have also perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Therefore, his action of penalising the appellant on the ground that the RG 23A Part I register was not written properly does not seem to be well founded. No other grounds for sustaining imposition of the penalty have been brought out in his order. Therefore his order imposing a high penalty does not sustain. In the result the order of the imposition of penalty is set aside and the appeal is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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