2001 (12) TMI 717

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..... Stay petition No. 1140/01-NB filed in Appeal No. E/1523/01-NB, the appellants have sought waiver of pre-deposit of penalty amount of Rs. 25,000/- which has been imposed on them under Rule 173Q of the Rules for non-filing of the R.T. 12 returns within time during the disputed period. Similarly, in Stay Application No. E/1141/01-NB submitted in Appeal No. E/1524/01-NB, the appellants have sought wa .....

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..... for the months of Sept 98 to Jan 99, for which the Asstt. Commissioner imposed penalty of Rs. 50,000/- on them under Rule 173Q of the Rules. Similarly in Appeal No. 1524, the Asstt. Commissioner imposed penalty Rs. 10,000/- on the appellants for having contravened the provisions of Rule 173G read with Rule 54 of the Rules for having failed to file the R.T. 12 returns for the period Sept 98 to .....

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..... . 12 returns by the appellants for the month of Sept 98 to June 99 cannot be said to be bona fide. They had been clearing the goods during this period without sending any intimation in respect thereof to the Excise Department. The lapse on their part cannot be said to be unintentional or negligible. They had apparently contravened the provisions under Rule 173Q read with Rule 54 of the Rules und .....

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