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TMI Blog2011 (9) TMI 485X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in packing due to change over of staff Further, all the transactions have been duly registered and accounted for in the books of accounts maintained by the respondent. Appeal of revenue rejected. - E/691/2004 - - - Dated:- 15-9-2011 - Shri P.R. Chandrasekharan, J. Appearance: Shri Sanjay Kalra, Authorised Representative for the appellant Shri Arun Mehta, Advocate for the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... D-3 intimation and after following the procedure. On 31/05/1998 the respondent cleared 31 numbers of refrigerators whose models were different from the ones that were brought for reprocessing. The consignments were intercepted by preventive officers who noticed that the goods under clearance were different from what were brought for reprocessing. Accordingly, a show cause notice dated 27/11/998 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before the Commissioner (Appeals) who upheld the order of the adjudicating authority. However, he reduced the penalty of Rs. 34,596/- to Rs. 15,000/-. While considering the reduction the appellate authority noticed that the mistake has happened due to changeover of the shift and the persons in the packing section utilised the boxes of returned refrigerator models for packing the new models, the si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above submissions. The show cause notice has proposed penalty under Rule 173Q of the Central Excise Rules, 1944 and also under the provisions of Section 11AC of the Central Excise Act, 1944. The lower adjudicating authority imposed equivalent penalty under Section 11AC which was challenged by the respondent before the lower appellate authority. The lower appellate authority, after considering the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... books of accounts maintained by the respondent. That being the position, the elements which should be present for imposing mandatory penalty does not appear to exist in the facts and circumstances of the present case and accordingly the learned appellate authority has imposed a lower amount of penalty. 5. I do not find any infirmity in the reasoning adopted by the lower authority. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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