9911796707
TMI Blog1993 (11) TMI 148X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Desai, Member (J)]. - Though only stay petition was listed for hearing today, at the request of the appellants and consent from the ld. SDR, the entire appeal is taken up for hearing by granting waiver against pre-deposit. 2. The appeal is directed against the Order in Appeal No. A-182/93, dt. 13-9-1993 confirming the order in original No. Dy. Collr./Vil/KPS/010/4/93, dt. 22-2-1993 impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y should not be imposed. Adjudication was conducted and the penalty of Rs. 25,000/- was imposed, which on appeal before Collector (Appeals), stood confirmed. 4. Shri Bulchandani, the learned Advocate, appearing for the appellants has submitted that this was only a genuine error on the part of the appellants arising out of the single certificate issued by the jurisdictional Supdt. in relation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without any blemishes on their part. In his submission therefore, the order of penalty should be set aside. 5. Shri Mondal, the learned SDR, while supporting the order has submitted that the officers of the appellants ought to have taken care to ascertain whether all the gate passes for which the Range Supdt. issued the certificate, related to their unit. Taking of the credit without chec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... time, the officers of the appellant Co. also ought to have seen that the credit was in relation to the gate passes under which the goods had come to their unit and ought to have made a cross-checking before posting the entries for availment of the credit. It however, cannot be said that the appellants are not guilty of lapses and that the lapse was only a bona fide one. In the case of Revenue, su ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
