TMI Blog1998 (7) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... er (J)]. By impugned Order-in-Original No. 35/88, dated 7-11-1988 the Collector has confirmed the duty demand of Rs. 6,58,502.72 under the extended time limit of Rule 9(2) of the Central Excise Rules, 1944 read with proviso to sub-section (1) of Section 11A of Central Excise and Salt Act, and the Commissioner has also imposed a penalty of Rs. 3,00,000/- for violation under Rule 173Q of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner has noted that as they had removed the goods without following the procedures, the duty on the goods due has to be paid. 3. Ld. Counsel submits that the appellant would pay duty on the items which are lying in their factory. He contends that in the facts and circumstances of the case, the imposition of Rs. 3,00,000/- penalty is exhorbitant and too high. He seeks waiver of penalty in the mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mercial factory, but only a Training centre for students which is run on `no-profit-no-loss basis. In respect of certain items cleared they contend that there was only a procedural lapse. The appellants have to deposit the duty at the very instance on the department s pointing out the same to them. In the overall facts and circumstance of the case, we reduce the penalty to Rs. 25,000/- (Rupees tw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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