1997 (9) TMI 545

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..... [Order per : Gowri Shankar, Member (T)]. Appeal is against the order of the Collector imposing a penalty of Rs. 25 lacs on the appellant under sub-rule (1) and Rule 173Q. 2. Notice was issued to the appellant proposing recovery of duty and imposition of penalty on the ground that it had manufactured and cleared without payment of duty 32,000 compressors. Notice was based on the department .....

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..... or crankcase and connecting rods on which it performed final machining and upper and lower housing which were obtained from various customers. He was, therefore, of the view that penalty was imposable in terms of clause (b) of sub-rule (1) of Rule 173Q. 3. Clause (b) of sub-rule (1) of Rule 173Q renders the manufacturer liable to penalty if he does not account for any excisable goods manufacture .....

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