2001 (7) TMI 450

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..... or consideration of Stay application also. However, since the issue involved is simple one, the appeal itself is taken up for disposal after dispensing with the requirement for pre-deposit. 2. The case is before the Tribunal for a second time. A dispute arose between the assessee and the Revenue as to whether procedure prescribed by the Revenue had been followed while despatching inputs to job w .....

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..... t the material despatched contained all the particulars prescribed under challans. Therefore, there was substantial compliance of the requirement and that non-issue of challans did not compromise Revenue in any matter. The failure to issue the challans, of course, was sought to be explained as clerical error. For violation of the procedure, the Commissioner has now imposed a penalty of Rs. 5 Lakhs .....

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..... n the present case the challans had been prescribed under Trade Notice and not under any Central Excise Rules. 4. As against the aforesaid submissions of the ld. Counsel for the appellants, the ld. JDR has submitted that imposition of penalty is permissible under Rule 173Q for violation of provisions of Central Excise Rules. In the present case the challan had been prescribed under Trade Notice .....

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