9911796707
TMI Blog2000 (1) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... r (T)]. In this appeal filed by M/s. Teletubes Electronics Ltd., the matter relates to the duty liability in respect of the glass neck tubes manufactured by the appellants at Bhiwadi when the same were removed without payment of central excise duty to their unit at Ghaziabad. The Collector of Central Excise, Jaipur had confirmed the duty of Rs. 13,62,146.22 and had imposed a penalty of Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... removed from Bhiwadi unit as such. It was his contention that there was no intention to evade payment of duty and the appellants were under a bona fide belief that the unit at Ghaziabad was eligible for Modvat credit. No duty as such was paid on glass neck tubes when cleared as such. He referred to the Tribunal s decision in the case of Engineers Combine v. CCE, New Delhi - 1999 (113) E.L.T. 440 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e submitted that there was no excise duty on picture tube for the Black White Television Sets and the duty was only when the picture tubes were for the monitor. According to the JDR, there was a clear intention to evade payment of duty as has been discussed in the adjudication order. At Bhiwadi unit, they were not keeping separate accounts for tubes of television picture tubes and for monitor pi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at the appellants factory at Bhiwadi. The goods had been removed without any excise formalities. The case was booked as a result of visit by the central excise officers on 9-11-92 when they observed that glass neck tubes were being removed without payment of central excise duty and without maintaining any excise records. 6. The Collector of Central Excise (Appeals) in his order had referred t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y at their Bhiwadi Unit. He has also submitted that the glass neck tubes had no other use than in the manufacture of picture tubes and there could be no outside sale of these tubes. 8. Taking into account the submissions of both the sides and the facts and circumstances of the case while confirming that part of the order, which relates to the demand of duty, we reduce the amount of penalty from ..... X X X X Extracts X X X X X X X X Extracts X X X X
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