2004 (5) TMI 374

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..... ondent. [Order per : C.N.B. Nair, Member (T)]. The appellant is a processor of textile fabrics. Such processors are liable to pay duty at compounded rates, based on the capacity of production of the machinery installed. The appellant was liable to pay duty at the compounded rate of Rs. 2.5 lakh per month. This amount was required to be paid at equal instalments of Rs. 1.25 lakh by the 20 .....

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..... cessors v. CCE reported in 2000 (122) E.L.T. 633 and Supertik Industries v. C.C.E., Bangalore reported in 2002 (147) E.L.T. 993 wherein the Tribunal held that maximum penalty is not required to be imposed. 4. We nave perused the records and have considered the submissions made by both sides. The appellants have paid the duty amounts due from them. The delay involved is only of short periods and .....

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