9911796707
TMI Blog2006 (7) TMI 236X X X X Extracts X X X X X X X X Extracts X X X X ..... oices, the purchase bills for the components required for manufacturing of computers, the Department found that the petitioner had contravened the provisions of the Central Excise Rules and had manufactured and cleared the computers without payment of duty. Therefore, show cause notice was issued on 11-7-1995. The petitioner requested time to file reply but even after several reminders, they did n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Rule 173 of Central Excise Rules, 1944. However, I offer M/s. Swathy Computers and opportunity to redeem the same on payment of a fine of Rs. 15,000/- (Rupees fifteen thousand only) in lieu of confiscation under Section 34 of Central Excises and Salt Act, 1944. The option should be exercised within 60 days of the receipt of this order. (iii) I also impose a penalty of Rs. 50,000/- (Rupees ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... adjudication. 3. Learned Additional Central Government Standing Counsel would submit that though the order of the second respondent-CEGAT was passed during the year 1996, this writ petition has been filed only in 1998. The conduct of the petitioner before the third respondent showed that they were adopting dilatory tactics. It is also mentioned in the counter that the assessee had now opted for K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... invoices issued by the petitioner would show that 23 computers including their accessories have been cleared. Therefore, even this ground deserves to be rejected. 5. In the result, writ petition fails and the same is dismissed. However, in the meantime, if the petitioner has been allowed the benefits of the Kar Vivad Samadhan Scheme, the dismissal of this writ petition will not in any way prejud ..... X X X X Extracts X X X X X X X X Extracts X X X X
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