9911796707
TMI Blog2000 (6) TMI 108X X X X Extracts X X X X X X X X Extracts X X X X ..... argued by Shri Prakash Shah Advocate, it appeared that the issue being small and well defined, the main appeals themselves could be taken up for disposal. This was done after hearing Shri V.K. Choubey the ld. DR for the Revenue. 2. The facts being common and the appellants being the same these appeals are being disposed of after granting waiver of the penalties imposed in this case. 3. The app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 99, there was a delay of one day for part of the amount and two days for the remaining amount. In the case of April, 1999 there was delay of one day. The Assistant Commissioner in his order observed that the assessees had already deposited the interest in terms of clause (i) of Rule Sub-rule (5) (supra). He further held that in terms of clause (ii), he was bound to impose penalties equal to the ou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lty is mandatorily to be imposed as equal to the amount delayed in payment. He submits that the language of Section 11AC of the Central Excise Act, 1944 is more specific suggesting imposition of mandatory penalty. He refers to the judgment of the Tribunal in the case of Escorts JCB Ltd. v. CCE, New Delhi [2000 (118) E.L.T. 650 (T) = 1999 (35) RLT 9 (CEGAT)]. In this judgment the Tribunal interpret ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ule before us is "he shall be liable to……, a penalty". There is an essential distinction in the manner in which the rule has been framed from the manner in which the section has been framed. Even when section suggests the mandatory nature the Tribunal in the cited order has given a different interpretation. On both the counts we find that the belief of the Assistant Commissioner that he was under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... some internal problem. It was also correct that by virtue of the requirement of payment at the middle of the month when some goods are yet to be processed, part of the duty to be paid is in the nature of deposit for future clearances. We find that the Assistant Commissioner has accepted these two grounds. We therefore reduce the penalties to token proportions to Rs. 5,000/- in each case. The appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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