9911796707
TMI Blog2001 (1) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... M/s. Indore Steel Iron Mills Ltd, have filed the present appeal being aggrieved with the Order No. 14/2000, dated 6-1-2000 passed by the Commissioner (Appeals) upholding the demand of duty amounting to Rs. 64,763/- and a equal amount of penalty under Section 11AC of the Central Excise Act and a penalty of Rs. 30,000/- under Rule 173Q(1)(b) of the Central Excise Rules, confiscation of goods with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the invoices to them thinking that he would make the necessary debit entry after he returned to his seat; that this was only a clerical mistake and there was no intention to evade duty which is evident from the fact that the invoices had been issued; that further, the truck had reached the destination; that is in the factory of M/s. Indore Wire Co. Ltd.; that Central Board of Excise and Customs i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the factory premises without payment of duty which is contrary to the various provisions of law; that the Central Excise goods can be removed from the factory only after discharging duty liability; that, therefore, penalty is imposable on the appellants as well as both goods and trucks are also liable for confiscation. 4. I have considered the submissions of both the sides. The Appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e imposing penalty and determining the redemption fine. I, therefore, reduce the penalty to Rs. 15,000/- under Rule 173Q; redemption fine on goods to Rs. 25,000/- and redemption fine in respect of Trucks to Rs. 20,000/- I agree with the Ld Advocate, that no penalty under Section 11AC is warranted in the present matter as none of factors specified in the Section is present. The appeal is thus allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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