2005 (6) TMI 438

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..... Bhagya Devi, SDR, for the Respondent. [Order]. - During the period July, 1997 to October, 1999, the appellants removed certain capital goods to their job worker for processing, under Rule 57-S of the Central Excise Rules, 1944. After the required processing, the capital goods were returned to their factory within the period stipulated under the Rule. Upon receipt of the processed capital goods .....

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..... and considering the submissions, I find that the only omission found on the part of the appellants was that they had removed the capital goods to job worker without giving intimation to the department and obtaining their acknowledgement as required under Rule 57-S(7). The impugned penalty is under Rule 173Q which had two clauses viz. (bb) and (d) under sub-rule (1), which are relevant for the pre .....

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