1980 (1) TMI 99

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..... appeals filed by the petitioners. All these appeals involved the same issue. The petitioners had filed price-lists for their products but cleared their goods without prior approval of the price-lists. Therefore, they were penalised for the offence of clearing the goods without prior approval of the price-list. 2. S/Shri S.A.M. Raza, Excise Incharge and Satya Sheel, Advocate appeared for the pers .....

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..... had taken a lenient view of the matter and reduced the penalty in each of those case to Rs. 5 only from the penalties ranging from Rs. 25/- to Rs. 40/- that were imposed by the lower authorities. 3. Government of India have carefully considered all the submissions of the petitioners. Govt. observe that clearance of excisable goods without prior approval of the price-list on a provisional or a f .....

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