1981 (6) TMI 126

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..... ing Works Pvt. Limited, Bombay against the orders of the Collector of Central Excise, Bombay, confiscating some of their barges and imposing a penalty on them on a the ground that they had cleared these barges without payment of Central Excise duty. In the appeal it has been pleaded that there was a misunderstanding. The appellants have proceeded on the assumption that the barges cleared by them b .....

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..... o other customers in India. In regard to exports, they completed the Central Excise formalities and in regard to sales to other customers, they had also paid the duty. This would show that out of bona fide impression that barges manufactured by them and used by them would not be attracting the Central Excise duty they had not paid the duty. However, as soon as it was brought to their notice that e .....

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..... ld not be taken and the fine should be remitted. 3. The Board has considered the appellants contentions and agrees that the irregularities involved were perhaps the result of some confused thinking as to the liability of these barges to duty. The Board observes that at the earliest opportunity the appellants had made sufficient deposit of money towards the duty liability establishing their bon .....

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