2001 (1) TMI 696

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..... der]. - Today the matter is posted for hearing stay application filed by M/s. Punsumi India Ltd. against the Order No. 1074/(KDT)-CE/JPR-I/2000, dated 9-10-2000 passed by the Commissioner (Appeals), Jaipur, upholding penalty of Rs. 5,000/- against the Respondents. As the issue involved is in very narrow compass, I take up the appeal itself for disposal with the consent of both the sides. 2.&ems .....

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..... eals) has followed the decision in the case of Alloy Steel Forging (Pvt.) Ltd. v. CCE, Meerut, 1999 (110) E.L.T. 785. The ld. Advocate further mentioned that Commissioner (Appeals) had upheld the penalty in view of the ratio of the said decision; that in the said decision no penalty was imposed even by the lower authorities, and accordingly in the present matter also no penalty need be imposed. 3 .....

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..... y of capacitors for re-testing in their RG I Register as well as in the form of the Finished Goods Return Voucher and Reinspected Goods Return Voucher; that all these documents are regularly sent on the monthly basis to the Department. Accordingly, I find no reason for imposition of penalty on the appellants in the present matter. I, therefore, stay the recovery of the amount of penalty and set as .....

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