9911796707
TMI Blog2006 (4) TMI 379X X X X Extracts X X X X X X X X Extracts X X X X ..... posed an equal amount of penalty on the appellant under Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1944 read with Section 38A of Central Excise Act, 1944. He also confiscated the seized goods valued at Rs. 11,100/- under Rule 173Q of Central Excise Rules, 1944 with an option to the assessee to redeem the same on payment of fine of Rs. 1,500/- The present appeal is against the above order. 2. The impugned order has been passed as per the remand directions of this Bench vide Final Order No. 1124/2001 dated 12-7-2001 with which the appeal of the appellants in the first round was disposed of. As directed in the above order, the Commissioner has allowed the benefit under Section 4(4)(d)(ii) of the Act and re-determined the duty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ible. He cited the case law of Hindustan Copper Ltd. v. CCE, Indore [2004 (163) E.L.T. 261 (Tri.-Del.)] in support of his argument that bona fide non payment of duty by the assessee situated in a remote area due to unawareness about the withdrawal of exemption did not call for any imposition of penalty. The litigation in this case has been mainly about the claim that the appellants along with a large number of other similar manufacturers had not paid duty out of ignorance of withdrawal of exemption on terry towels with effect from 1-3-94 and therefore larger period in terms of proviso to Section 11A was not invokable in the instant case. Ld. Counsel submitted that he was not pressing the above point and prayed that the appellants be allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the original authority and that penalty imposed may be waived following the ratio of the decision in the case of Hindustan Copper (supra). In that case penalty imposed in the proceedings invoking longer period of limitation for non payment of duty by the assessee, located in a remote locality in Madhya Pradesh, was waived accepting the plea of ignorance of withdrawal of exemption of Notification. The Tribunal made the following observations: There is nothing on record to even suggest that the appellants had any intention to evade payment of duty or they have suppressed any fact which warrant the invocation of the provision to Section 11A(1) of the Central Excise Act. In our view, this is a case of simple bona fide non-payment of Central ..... X X X X Extracts X X X X X X X X Extracts X X X X
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