9911796707
TMI Blog2004 (2) TMI 433X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : V.K. Agrawal, Member (T)]. The Revenue has filed the present appeal against setting aside of penalty imposed on M/s. Deepak Polyspin by the Commissioner (Appeals), under the impugned Order. 2. Shri Ajay Jain, learned Advocate for the Respondents, under letter dated 10-2-2004 has requested for adjournment on account of his engagement somewhere else. As the issue involved is in ve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inal debonding order dated 10-9-99 of Development Commissioner, NEPZ, Noida; that this duty amount was paid by them on 14-10-98 and included also the duty involved on the capital goods/machinery found short by the Central Excise Officers; that the Additional Commissioner, under the Adjudication Order No. 38/2001, dated 31-10-2001, confirmed the amount of duly Rs. 4,84,046/- and imposed penalty of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es 173A(2) of the Central Excise Rules falling in Chapter VII-A the provisions of the said Chapter do not apply to a manufacturer to whom the provisions of Chapter VA apply. Rule 173Q under which the Revenue has sought to impose penalty on them falls under Chapter VIIA and as such the provision of Rule 173Q are not applicable to the Respondents whom provisions of Chapter VA used to apply. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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