9911796707
TMI Blog1999 (7) TMI 190X X X X Extracts X X X X X X X X Extracts X X X X ..... spondent. [Order per : Lajja Ram, Member (T)]. - In this appeal, filed by the Works Manager, Irrigation Workshop Division of the Government of U.P., the matter relates to the duty liability on the parts of the Power Driven Pumps manufactured by the appellants in their Workshop and used in the repair of the Tube Wells already in operation in different parts of the State. When the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Notification No. 281/86-CE and Notification No. 64/86-C.E. He also mentioned that after the said order was passed by the Tribunal, the matter has been taken up with the Hon'ble Supreme Court who had dismissed their SLP, but had extended time for depositing the amount which they had already deposited. He submitted that as there was no mala fide on the part of the appellants, there was no ground ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsider that the demand of Central Excise duty had been correctly made in the case. However, taking into account the facts and circumstances of the case, we reduce the amount of fine from Rs. 10,000/- to Rs. 5,000/- (Rs. five thousand) and the amount of penalty from Rs. 25,000/- to Rs. 12,500/- (Rs. Twelve thousand and five hundred). Subject to this reduction in the amount of fine and penalty, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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