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TMI Blog2008 (6) TMI 408X X X X Extracts X X X X X X X X Extracts X X X X ..... materials procured under N/N. 43/2001 with an intent to evade payment of duty. The offence found against the appellant is that it had not followed the procedure for movement of raw material to the job worker or for export of finished goods procured under N/N. 43/2001. The original authority had found that the appellant had committed only technical violations, they being a new assessee. In the cir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ell (I) Ltd. [2004 (168) E.L.T. 466 (Tri. - LB) = 2004 (62) RLT 709 (CESTAT-LB)] and the judgment of the Hon'ble High Court of Karnataka in the case of CCE, Mangalore v. Shree Krishna Pipe Industries [2004 (165) E.L.T. 508 (Kar.)]. It is submitted that the duty due on the goods found to have been cleared was discharged prior to the issue of show cause notice along with the interest. The judicial a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was also imposed correctly in terms of the legal provisions as the appellants had removed raw material procured without payment of duty contravening provisions of Rules 4, 6, 9 and 12 of CER. 3. I hve considered the case records and rival submissions. In the instant case, the appellants had procured inputs without payment of duty under Notification No. 43/2001 for manufacture and export of m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against the appellant. I find that in Hindustan Steel Ltd. v. CCE [1978 (2) E.L.T. (J159) (S.C.)], the Apex Court observed as follows : "The discretion to impose a penalty must be exercised judicially. A penalty will ordinarily be imposed in cases where the party acts deliberately in defiance of law, or is guilty of contumacious or dishonest conduct, or acts in conscious disregard of its obligat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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