2007 (1) TMI 485

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondent. [Order per : S.S. Kang, Vice-President]. Heard the learned SDR as the appellant has requested that the matter may be decided on merits. 2. In this case, the appellant filed appeal against the order whereby penalty of Rs. 3 lakhs was imposed under Rule 96ZQ(5) and penalty of Rs. 10,000/- imposed under Rule 96ZQ(6) of Rules. 3. We find that Rule 96ZQ(5) provides that if any ind .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Excise Rules provides that independent processor shall continue to maintain record and file necessary returns etc. prescribed under the Rules. As in the present case, as the appellant was not maintaining proper record and is therefore liable for penalty. The impugned order imposing penalty of Rs. 10,000/- is upheld. The appeal is disposed of as indicated above. (Order dictated and pronounced in .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X