9911796707
TMI Blog2001 (5) TMI 365X X X X Extracts X X X X X X X X Extracts X X X X ..... ates, for the Appellant. Shri T.D. Bodade, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The appeals are taken up for disposal after waiving deposit with consent of both sides. 2. We have heard both sides. 3. Penalty imposed on United Phosphorus Pvt. Ltd. the manufacturer under Rule 173Q and penalties imposed on its three employees Hasmukhbhai Desai, Senior Exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old it. Once the Commissioner dropped the proceedings instituted to deny the credit taken, he accepts that the credit has been taken rightly. There remains no material on the basis of which he could then impose penalty, except the failure to enter the details of the goods in the RG 23A register. The details of the credit duty paid on the goods, available as credit, were entered in the register. We ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce of accounts. In these circumstances, as the counsel for the appellants points out, the provisions of Rule 173Q will not apply. If at all, action can be taken under Rule 226. This is the ratio of the decision of the Tribunal in Bhilai Conductors Pvt. Ltd. v. CCE - 2000 (125) E.L.T. 781. The judgment of the Andhra Pradesh High Court in Southern Steels v. U.O.I. - 1979 (4) E.L.T. (J 402), that pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ind a case for imposition of penalty on the three employees. None of them was personally concerned with either making entry in the RG-1 register. In the facts of this case we do not find absolutely any basis whatsoever for the confiscation ordered of the plant and machinery. The contravention, as we have noted, was only procedural and intent to evade duty is not alleged. The appellant company, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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