2002 (1) TMI 443

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..... appellants were issued a show cause notice raising demand of duty on the alleged ground that they have availed the benefit of Notification 67/95 without intimating the Revenue and secondly on the ground that two invoices dated 27-7-97 bearing the same Sl. No. and the same quantum of goods were issued by them when only one debit entries in P.L.A. As such, it was alleged that one consignment has be .....

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..... he accepted the appellant s contention that the same was done on account of an error in the printer where the figures in the original invoices were not printed clearly. She also observed that it is not possible for the truck to carry the goods under the cover of the first set of invoices, return back to the factory within two or three hours and again leave the factory with another consignment unde .....

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..... he printing error and should have issued the fresh invoices instead of reprinting the same invoices again. However, he submits that for such minor lapse, penalty of Rs. 75,000/- is much on the higher side. The Commissioner (Appeals) after having held that there was no clandestine removal on the part of the appellants, should have reduced the penalty to the minimal nominal. 4. I have also heard S .....

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