9911796707
TMI Blog1998 (10) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... n a visit to their factory on 17/03/1997 the officers of Central Excise detected some finished stock which was not recorded in the statutory registers. They also seized two note books in which details of cloth processed by the Mills were recorded. On comparing the details given in these two note books as also the details given in 9 job lot cards with the statutory Central Excise registers including from IV register, the Officers found non- recording of considerable quantity of grey fabrics received for processing and resultant less payment of duty. The statements were recorded of the partner Shri J.B. Lakhadia, the Printing Master Shri Modi, Assistant to Printing Master Shri Ingle, Excise Clerk Shri Jahav as also those of the merchant manuf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of show-cause notice he is withdrawing the prayer as regards duty. As regards the penalty imposed he submitted a copy of the Order No. 1955-1956/98/WZB, dated 15-6-1998 [1999 (105) E.L.T. 56 (Tribunal)] wherein the Tribunal had waived pre-deposit of penalty of Rs. 1.20 crores imposed on a Mill in similar circumstances for evasion of duty amounting to over Rs. 64 lakhs. He submitted that it was a normal practice of the Tribunal to show this consideration where the entire amount of duty is voluntarily paid. Shri Willingdon further submitted that it was a normal practice of the Tribunal to stay the operation of the order confiscating the land and building, etc. so that the normal working of the unit was not disturbed. He submitted that he was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 35F. 7. In addition to the statement made by the learned Advocate I also find that the Tribunal in a number of cases held that where duty has been voluntarily been paid full waiver of pre-deposit of penalty was appropriate. 8. On consideration of the submissions and on finding that the entire duty has been deposited we waive the requirement of pre-deposit of penalty imposed on all the 44 applicants. The order of confiscation of plant and machinery, etc. shall be held in abeyance pending disposal of this case, on the applicants undertaking not to dispose of any portion thereof during the pendency of the appeal as also on giving a bank guarantee of Rs.1 lakh to the jurisdictional Commissoner. The undertaking and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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