9911796707
TMI Blog1984 (10) TMI 145X X X X Extracts X X X X X X X X Extracts X X X X ..... s. [Order per : S.D. Jha, Member (J)]. - The question for decision in this appeal to the Tribunal is whether the whole or part of Central Excise Duty of Rs. 14,972.48 P. demanded from the appellants is time-barred and whether the imposition of penalty of Rs. l.000/- on the appellants is justified. 2. The appellants are engaged in the manufacture of bare aluminum strips falling under Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nts of the production or clearance of the said goods. Show Cause Notice dated 6th October, 1982 was, therefore, served on the appellants calling upon them to show cause notice why for the period 24-9-1981 to 27-5-1982, Central Excise duty be realised from them on the quantities cleared and penalty imposed. The appellants filed reply dated 27-4-1983 denying the allegations. After following the usua ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice that the appellants well before the search dated 29-5-1982 and the Show Cause Notice dated 6th October, 1982 had on 20-9-1981 filed a declaration claiming benefit of Notification No. 105/80-C.E., dated 19-6-1980. In this declaration in Col. 9, process of manufacture, the appellants had mentioned 'Rod is drawn to the required size, then flattened annealed and fed to covering machine and henc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Central Excise Rules, 1944 can be evoked for imposing penalty for a past period. Even otherwise, on the facts and circumstances of the case, imposition of penalty is not justified. As a result of foregoing discussion, the demand of duty from the appellants is restricted to a period of six months preceding the receipt of the date of show cause notice. Rest of the demand of duty is, set aside. Pe ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
