1999 (7) TMI 145

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..... Gowri Shankar, Member (T)]. The appeal is against the order of the Collector imposing of penalty under Rule 173Q of 5 lakhs on the appellant and ordering with an option to redeem on payment of fine of two trucks belonging to it. 2. The appellant is absent and unrepresented despite notice. We have perused the appeal memorandum and other relevant papers and heard the Departmental Representa .....

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..... entions. The Departmental Representative rightly points out that the delay in sanctioning of refund claimed does not justify deliberate evasion of duty by the assessee and the absence of bona fides, by the appellant especially by the fact that it did not bring to the notice that it proposed to clear without payment duty pending refund claim. He further emphasises the fact that the gate passes issu .....

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..... cation of the goods also confirmed. We are also unable to find any justification for reduction in the penalty. The removal of 3300 consignments over a period of 3 months by adopting means which deceived the departmental officer, in our view, calls for exemplary penalty. The penalty imposed is not incommensurate with the duty involved. 6. The appeal is accordingly dismissed. - - TaxTMI - TMITa .....

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