1999 (7) TMI 170

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Puralator India Ltd. is whether penalty is imposable on them. 2. Shri R. Swaminathan, ld. Advocate submitted that they were manufacturing car heater assembly out of the major raw-materials provided by Maruti Udyog Limited (MUL). The raw materials were sent to them by MUL u .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of India and by not following the excise procedure, they have not gained anything and as such, there was no intention by them in not paying the duty to the department. He relied upon the decision in the case of C.C.E. v. Chloride Industries Ltd. (Final Order No. A-1018/CAL/1997, dated 13-8-1997) in which it was held that where the duty paid is available as Modvat credit to the manufacturer of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e. They had also not maintained statutory records as required under the law. The activity of manufacturing of car heater assembly by the appellants came to the light only after the visit of the Central Excise officers to their factory premises. He finally submitted that the penalty had not been imposed for non-payment of duty and penalty has been imposed only for not following the procedure as pre .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X