TMI Blog1989 (7) TMI 231X X X X Extracts X X X X X X X X Extracts X X X X ..... er : Shri R. Jayaraman, Member (T)]. - For hearing the above mentioned applicants appeals on merits, the applicants M/s. Ashok India Engg. Works are required to deposit a sum of Rs. 2,00,000/- and the other three applicants, being the partners of the firm, a sum of Rs. 50,000/- each being the penalties imposed on them under the Central Excise Act. Shri Koruthu, the learned Consultant on behal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ches, even if they are manufactured without the aid of power, came to be deleted by a Notification. The significance of this Notification was neither intimated to the applicants either by any Trade Notice or by a departmental circular. They were, therefore, under the impression that the switches continued to be exempted even after 1-3-1988. Subsequently, when one of the partners of the firm came t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties imposed are beyond their financial reach. 3. Heard Shri Arya. He pointed out that in this case if those switches are exempted, they should have been mentioned in the classification list in the relevant column for non-dutiable goods. This has not been done and thus justified the penalties. 4. After hearing both the sides, we are prima facie satisfied from the correspondences shown by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied, based on the correspondences cited by the learned consultant that there had been no attempt at deliberate withholding of information nor any attempt at clandestine removal. In view of this position, we grant unconditional stay as to the recovery of penalties imposed on all the four applicants. Since there is no quantification of duty amount by the department and it is reported that the appli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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