9911796707
TMI Blog1997 (6) TMI 104X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : G.R. Sharma, Member (T)]. The appellants procured Staple Fibre for conversion into yarn and subsequent export under the provisions of Rule 191B of the Central Excise Rules. The Department noticed that the yarn manufactured out of the staple fibre was not exported. Accordingly, a show cause notice was issued to the appellants asking them to explain as to why duty sho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty. The ld. Counsel submits that the appellants had opted for working under provisions of Rule 191B; that Rule 191B provides for procurement of inputs without payment of duty for use in the manufacture of finished product proposed to be exported. He submits that the provisions of this Rule are clear inasmuch as levy of penalty is concerned. He submits that the Government of India, in pursuance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d export thereof is governed by the provisions of Rule 191B and therefore for the purpose of penalty, this rule should be taken into account. He submits that according to this rule, the maximum penalty cannot be more than Rs. 2,000/-. He, therefore, prays that the amount of penalty may be reduced to Rs. 2,000/-. 3. Shri Y.R. Kilaniya, ld. JDR appearing for the respondent Commissioner, submits th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 191B(6) is imposable. On a scrutiny of the Order-in-Original, we do not find any such finding of the ld. Collector. In the absence of this type of finding, we do not see any reason to go beyond the requirement of Rule 191B(6). Since Rule 191B(6) is very specific, we reduce the amount of penalty to Rs. 2,000/-. 5. The impugned order is modified to the above extent and the appeal is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
