1996 (1) TMI 214

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..... The appellants have filed this appeal being aggrieved by the order passed by the Collector, Central Excise, Allahabad under which he imposed a penalty of Rs. 20,000/- on the appellants. 2.  The facts of the case as set out in the memo of appeal are that the appellants are engaged in the manufacture of switchgear & repairs, transformers and copper scrap falling under Chapter Headings 8537. .....

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..... Counsel submitted that this Rule speaks of correction of any other items other than date and time of clearances that in the instant case, corrections were of date and time and therefore, the provision of Rule 173G(2)(VI) will not be applicable in their case. 5. Referring to the imposition of penalty under Rule 173Q, the ld. counsel submitted that the Department did not indicate precisely th .....

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..... in view [of the] Tribunal judgment cited supra, there was no case made out by the Department for imposition of penalty and therefore, the order imposing penalty may be set aside. 6. Shri J. Singh, the learned JDR reiterated the findings of the lower authorities. 7. Heard the submissions of both sides, perused the evidence on record and the case-law cited by the learned Counsel. I find .....

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