9911796707
TMI Blog1999 (9) TMI 638X X X X Extracts X X X X X X X X Extracts X X X X ..... ri Deepak Kumar, JDR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. When this stay application was heard it appeared that at this stage the main appeal itself could be taken up for disposal. Both sides agreeing, this was done, after giving the formal waiver of pre-deposit of the penalty. 2. We have heard Shri S.V. Yakkundi, Advocate for the appellants and Shri Deepak Kuma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es debited the relevant books and also paid interest on delayed payment. Subsequently, show cause notice was issued alleging penalty under Rule 173Q of the Central Excise Rules, 1944. After hearing the assessee, the Assistant Commissioner imposed penalty of Rs. 1,05,000/- on the assessees. Against this order the assessees filed an appeal before the Commissioner of Central Excise (Appeals), along w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the submissions. 6. We have seen the body of the judgment. It appears that before the Hon ble Court the methodology of payment of duty had not been brought out fully. Rules 9 and 49 of the Central Excise Rules require that the goods can be removed from the assessees factory only on payment of duty. The duty can be paid either by debiting the PLA on the RG-23A register. The credit bal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clerk. 10. In our opinion the various contraventions committed by the assessees merited penalty being imposed upon them. 11. Having held us we find that the assessee is a Technocrat. The unit is in the small sector and that the proceedings do not show any previous contraventions committed by the same assessee. In view of these facts alone we hold that substantial consideration is required to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
