1980 (11) TMI 57

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ase. The facts of the case and the issues involved being clear Government do not consider it necessary to grant personal hearing before deciding the Revision Application. 2. In this case the petitioners were penalised inter alia for non-maintenance of proper accounts in as much as entries in the R.G.1 register did not show all the production that was physically noticed by the officers on their vi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... recovery of penalty from them. 4. Government consider that the petitioners' explanation for their failure to enter the production of 16th and 17th by 18-1-1974 is not tenable. Government observe that the R.G. 1 register has two columns, one for the quantity produced which may remain in the finishing room till packing etc., is completed and another column for goods brought to bonded warehouse afte .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nce of R.G. 1 register. 5. As regards the petitioners' plea that the penalty imposed was personal to Shri J.P. Bhargava, Government agree with the petitioners that there should be no question of recovery of penalty if the person concerned had since passed away before the recovery of the penalty. The revision application is disposed of accordingly.  
Case laws, Decisions, Judgements, .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X