TMI Blog1985 (4) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... to the factory premises of the appellants, M/s. Satyanarayan Manohar Lal, on 15-1-1975, Central Excise Officers found that the appellants had been water proofing cotton fabrics manually by application of a solution of paraffin wax, resin and other pigments but that they had not obtained Central Excise licence therefor. 12,155 metres of canvas cloth falling under Tariff Item 19-(1) as well as 7,456 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the charge against the appellants had been established. He therefore demanded duty amounting to ₹ 4,387.93 ps. and also confiscated the goods, fixing a redemption fine of ₹ 7,000/-. He imposed a penalty of ₹ 10,000/-. On appeal the Central Board upheld the findings of the Collector but reduced the penalty as well as fine to ₹ 5,000/- each. The revision to the government ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uced as follows : (v) in relation to goods comprised in Item No. 19-I of the First Schedule, includes bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie processing or any other process/or any one or more of these processes. He therefore contends that after the said amendment the decision relied on by Shri Awasthi would be of no effect. He furth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ding for or relating to levy of duties of excise on cloth, cotton cloth, cotton fabrics etc. shall have and shall be deemed to have always had effect during the said period as if such cloth, cotton cloth or cotton fabrics comprised (for the purposes of the duty leviable under that Act) a sub-item covering such cloth, cotton cloth or cotton fabrics not subjected to any process mentioned in sub-clau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded that in any event there was no case for imposition of penalty or ordering of confiscation with a right of redemption. We take into consideration the fact that we have held duty to be payable on the basis of the retrospective amendment of Section 2(f) under Act 6 of 1980. Having this consideration in mind, we feel that the imposition of penalty and the order for confiscation were not called for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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