2003 (12) TMI 489

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..... er]. The Appeal and the Stay Petition are directed against the Order-in-Appeal No. 92/2003, dated 31-3-2003. As the matter lies in a short compass, the Stay Petition and Appeal are taken up together for disposal as per law. 2. The Ld. Consultant Shri K. Krishnan Kutty appeared on behalf of the appellant/applicant submits that duty was paid on 1-3-2000 before the issue of the Show Cause Not .....

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..... essee to evade payment of duty and they had declared the last invoice as 265 as at 6.00 p.m., on the pre-budget day and had raised invoice for their clearance made on 28-2-2002. He, therefore, submitted that there is a violation of Rules 52A, 9(1), 173G, 224 and 226 and goods are, therefore, rightly confiscated and redemption fine imposed. He submitted that penalty under 173Q has also been rightly .....

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..... the security deposit rightly has been appropriated. However, they deserve leniency in view of the fact that the adjudicating authority, namely the Joint Commissioner in Para 20 of his order has held that there was no deliberate attempt on the part of the assessee to evade payment of duty and it was in this background, he did not impose any penalty under Section 11AC of the Act. Keeping in view of .....

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