1979 (9) TMI 78

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..... points raised in the revision application and those urged during the personal hearing and have carefully examined the records of the case. 2. Government observe that penalties have been imposed on the petitioners on four different counts separately under Rules 226 9(2), 210 and 173 of the Central Excise Rules, 1944 for contravention of Rules 226, 9(1), 47(1) and 73Q(l)(b) of the Central Excise Ru .....

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..... the RG 1 the petitioner has admitted the lapse. 4. In view of the above Govternment of India hold that penalties imposed under Rules 9(2), 210 and 173Q of the Central Excise Rules, 1944, were not justified and should therefore be remitted. Penalty imposed under Rule 226 of the Central Excise Rules, 1944 is, however, sustained. However, in the circumstances of the case fine in lieu of confiscation .....

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