1990 (11) TMI 257

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..... [Order per : K.K. Bhatia, Collector (Appeals)]. - This is an appeal filed by M/s. Titanium Tantalum Products (P) Ltd., Madras against the order-in-original C. No. IV/9/8/90-T2, dated 18-6-1990 passed by the Assistant Collector of Central Excise, Madras VII Division, Madras. 2. In this order, the Assistant Collector has imposed a penalty of Rs. 500/- under Rule 210 of Central Excise Rules, 1944 .....

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..... efore, it is clear that a penalty can be imposed under this rule, only where the statute casts an obligation on the asses- see or any other person to observe certain condition or follow some procedure which he fails to do. The procedure under Rule 173H is a concession allowed to an assessee. Therefore, if an assessee has not followed any provision of this rule, he can only be denied the concession .....

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