1998 (10) TMI 140

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..... of the Collector imposing a penalty of Rs. 25,000/- on the appellant for the reason that it cleared from 1985 to 1991 hydrogen and steam to another assessee through a pipe-line without payment of duty. 2. The only contention on behalf of the appellant is that the appellant cleared the goods without payment of duty unaware that the benefit of the exemption Notification 118/75 which exempts good .....

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..... ailable right from the first clearance. In that situation therefore when the assessee cleared the goods duty was not payable it rectified and paid duty. The facts are different here. Duty was payable for the five years during which the goods were cleared without payment of duty. Appellants had more than ample opportunity to verify whether the benefit of notification was available or not. It is not .....

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