1999 (10) TMI 261

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..... Kumar, SDR, for the Respondent. [Order]. - Today the matter of Stay Application has been posted for hearing. As the matter involved in a narrow compass the appeal itself was taken up for disposal after waiving the pre-deposit and penalty. 2. The appellant is manufacturing battery components falling under sub-heading No. 8506 of the Schedule to CETA. They had a factory at Andheri (East) M .....

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..... the extent it lost the credit, which could have been utilised by their Bangalore unit, and also the appellant had debited the disputed Modvat credit before the issuance of the SCN. He reduced the penalty from Rs. 4 lakhs to Rs. 2 lakhs. Hence the present appeal. 3. Shri M.H. Patil, ld. Counsel appearing for the appellant after elaborating the facts of the case stated that the penalty althoug .....

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..... s given for violations it is not considered as a criminal nature but it is considered as a civil nature. Please see in this connection, the decision in the case of Bangalore Tranvancore Agencies case decided by the Supreme Court reported in AIR 1989 S.C. 1997. Taking the circumstances, I am of the view that any punishment of this nature should not pierce the person but should only pinch the person .....

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