9911796707
TMI Blog1999 (5) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... t against the decision of the Collector of Central Excise, Mumbai-I made in Order-in-Original No. 139/1994, dated 3-1-1995 whereunder he had dropped the show cause notice in respect of short levy and imposed a penalty of Rs. 1 lakh. 2. The appellant is manufacturing goods falling under Chapters 84 and 85 of the Central Excise Tariff Act, 1985. The appellant was producing goods from April, 1987 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad violated provi-sions of the Act and issued a show cause notice on 26-8-1991 charging the appe- llant that they were not registered as SSI in the month of November, 1987 and that they had failed to obtain Central Excise licence and also not filed classification list and price list for the goods manufactured by them. Finally they were charged with not clearing the goods under GP 1 and not followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the mouth of the department to change the appellant evasion of duty and mala fide intention. He also cites decision of the Tribunal in the case of National Organic Chemical Industries Ltd. v. C.C.E. - 1997 (92) E.L.T. 629. 4. As against this, the learned DR would adopt the reasoning of the Collector. 5. I have considered the matter. I am of the view, in the facts and circumstances of the ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 6. As far as the facts of the case are concerned, when the appellant filed declaration in November, 1987 it had stated in column 5 thereof that it is producing from August, 1987. In the subsequent letter dated 26-2-1988 the appellant states that it is producing from April, 1987. No doubt it is an admitted fact that the appellant is a proprietary concern. This question ought to have been raised ..... X X X X Extracts X X X X X X X X Extracts X X X X
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