TMI Blog2000 (3) TMI 469X X X X Extracts X X X X X X X X Extracts X X X X ..... dents. [Order per : Sidharath S. Sekhon, Member (T)]. M/s. Denajee Sansthan, Moradabad (hereinafter referred to as appellants) a charitable society registered under the Societies Registration Act registered with the UP Khadi Gram Udyog Board to Collect medicinal herbs and carry on the business as a village industry since 1989. They prepared as herbal preparation called Sathritha Neem an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 05,170.92 as due during the period March, 1992 to September, 1996. The longer period of limitation was invoked. It was also proposed to impose penalties. Commissioner of Central excise, Meerut passed the impugned order where he confirmed the demand of duty and imposed an equivalent amount of penalty. He has also imposed a penalty of Rs. 10,00,000/- each on Sh. A.K. Gupta, Manager and Sh. D.N. Gupt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equired under Rule 174 of the Central Excise Rules, 1944 and hence, failed to discharge their statutory duties and are liable for penal action under Rule 173Q of Central Excise Rules, 1944...... . We observe that the findings of the adjudicating authority does not say that the appellants herein wilfully mis-stated or suppressed anything or contravened any Rules with an intent to evade payment o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on from the Deptt. and cleared the goods clandestinely without payment of duty. Extended period of limitation has therefore, been rightly invoked . (c) Since the appellants are relying upon the Order No. 812-813/99-C, dated 18-8-1999 and we find that this order can be relied upon for the purpose of coming to the conclusion that in the fact of this case also, is no cause for us to deffer as re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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