2005 (5) TMI 567

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..... [Order per : S.L. Peeran, Member (J)]. This Revenue appeal arises from OIA No. 35/2003 (H-I) C.E., dated 27-3-2003. The assessee had cleared finished goods as sample without payment of duty and without raising Central Excise invoice. Immediately they realised the mistake and paid the duty. The original authority had imposed a penalty of Rs. 1,50,000/- under Rules 9(2) and 173Q of Central .....

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..... had to pay duty on the said clearance, deposited duty and, therefore, the Commissioner s finding that penalty proceedings is not attracted in the light of Madras High Court s judgment (supra) is a correct one as the Commissioner (Appeals) has clearly noted that there was no mala fide in clearing free samples. We find that duty is paid immediately before issuance of SCN and penalty is not imposabl .....

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