TMI Blog2001 (2) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... Hawkins Cookers Ltd., the issue involved is whether penalty is imposable when the excisable goods are cleared under invoices but without debiting the PLA. The appellants have also challenged the quantum of redemption fine fixed by the Adjudicating Authority for redeeming the goods ordered to be confiscated. 2. Shri K.K. Anand, ld. Advocate, submitted that on 19-6-1998, the appellants had remove ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... particular day this clerical error of not actually debiting PLA took place; that further, two out of three persons concerned from the despatch Department were absent; that there was sufficient balance in their PLA; that no penalty is imposable under Section 11AC of the Central Excise Act as there was no mala fide intention on their part; that redemption fine is on very high side. 3. Countering t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is stipulated in circumstances where the duty has not been paid on account of fraud, collusion or wilful mis-statement, etc. Since in the present matter the goods were cleared under the invoice on which the PLA debit entry No. was also mentioned and the fact that the officers had visited the factory premises on same day after less than 60 minutes of the clearance of the goods it cannot be said th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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