1981 (3) TMI 244

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..... ed, Bangalore against the orders C. No. V/68/15/54/81 B.8.3421, dated 31-3-1981 passed by the Asst. Collector of Central Excise, Lalbagh Division. In this order the Asst. Collector has imposed penalty of ₹ 250/- under Rule 173Q (1) (d) of Central Excise Rules, 1944. 2. I have considered the Appeal and also the points urged at the time personal hearing carefuly. The appellants plea in that .....

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..... ve considered the pleas of the appellants. On a perusal of records I find that in their reply to the show cause notice they pleaded that though the dealing assistant forgot to make debit entries for the connected G.P. 1s in the personal ledger Account he had promptly made required entries in the R.G. 1. and E.B. 4 and also in the G.P. 1s regarding amount of duty etc. This proves that the plea put .....

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