2003 (4) TMI 209

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..... oting that the appeals are against the order dismissing for failure to deposit penalty, we take up the appeals with consent after waiving deposit. 2. The penalty that was required to be deposited was imposed on the appellant by the Deputy Commissioner for the reason that the appellant had not entered in its statutory records details of polyester yarn that it had dyed, some undyed yarn that was it .....

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..... apply when the goods are actually removed. Nor is it possible to say that the appellant had not accounted for these goods. In its decision in CCE v. Continental Chemicals - 2002 (140) E.L.T. 116, the Tribunal had interpreted the meaning of the term "account for" in sub-rule (b) of Rule 173Q. It had explained that the phrase "accounting for" is not synonymous with the phrase "entered in the accoun .....

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