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TMI Blog1999 (12) TMI 261X X X X Extracts X X X X X X X X Extracts X X X X ..... ellants have challenged the Order-in-Appeal passed by the Commissioner (Appeals), Chandigarh by which a penalty of Rs.10, 000/- had been imposed on them. In paragraph 5 of the impugned order, the Commissioner (Appeals) had held as under : "The Modvat credit is allowed and the orders regarding imposing of penalty for non-compliance of procedure are upheld." 2. In the impugned order Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts after allowing the Modvat credit and the grounds on which the penalty has been imposed, namely, non-observance of Trade Notice No. 20/93 was not sustainable since even under Rule 173Q, contravention of a Trade circular was not a valid cause for imposing the penalty. He refers to the Tribunal decision in CCE v. Didar Steel Complex Pvt. Ltd. [1996 (87) E.L.T. 702 (Tri.)] in which it was held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... He also draws attention to the Apex Court decision in the Subhash Photographic v. U.O.I. [1993 (66) E.L.T. 3 (S.C.)] wherein in paragraph 15 the Apex Court had observed that in statutes like the Customs Act, it has to be kept in mind that such legislation can be properly administered only by constantly adjusting it to the needs of the situation and this called for a good amount of discretion allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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