2000 (10) TMI 600

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..... per : S.S. Sekhon, Member (T)]. This appeal has been filed by a manufacturer of pressure cookers who for the purposes of procuring the raw material and parts was, inter alia, procuring metallic safety plugs used in the pressure cooker and also supplying part of such plugs procured by them on payment from M/s. P.S. Industries to various customer stations as replacement. A show cause notice wa .....

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..... lower authorities to examine the issue of the correct valuation for the purposes of duty in the light of Ujjagar Prints case reported in 1988 (38) E.L.T. 535 (S.C.) and reduced the penalty in the facts and circumstances of the case to Rs. 2,000/- only. 3. We have heard Shri N. Radhakrishnan, Dy. General Manager (Indirect Taxation) for the appellants and Shri S. Kannan, ld. DR for the department .....

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..... lants in the present case were not availing Modvat, their end product being fully exempted from Central Excise duty. Therefore, the benefit of doubt, to our mind, goes to the present appellants. Penalty can be imposed for a conscious disregard of the law and not of a simple technical breach thereof. (b) We have also examined the order of this Bench in the case of manufacturer of the excisabl .....

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