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TMI Blog2001 (2) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ondent. [Order]. - In this appeal filed by M/s. Hawkins Cookers Ltd., the issue involved is whether penalty is imposable when the excisable goods are cleared under invoices but without debiting the PLA. The appellants have also challenged the quantum of redemption fine fixed by the Adjudicating Authority for redeeming the goods ordered to be confiscated. 2. Shri K.K. Anand, ld. Advocate, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register was at a slower pace and being alone on that particular day this clerical error of not actually debiting PLA took place; that further, two out of three persons concerned from the despatch Department were absent; that there was sufficient balance in their PLA; that no penalty is imposable under Section 11AC of the Central Excise Act as there was no mala fide intention on their part; that r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present matter. The imposition of penalty under Section 11AC is stipulated in circumstances where the duty has not been paid on account of fraud, collusion or wilful mis-statement, etc. Since in the present matter the goods were cleared under the invoice on which the PLA debit entry No. was also mentioned and the fact that the officers had visited the factory premises on same day after less than ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the Tribunal had reduced the penalty in that case also. Similarly in view of the fact that the goods were cleared only to Central Warehousing Corporations, a Central Government Undertaking, where the goods were properly accounted for, a token redemption fine should be sufficient. I, therefore, reduce the redemption fine to Rs. 6,000/- only. The appeal is thus allowed partly. X X X X Extracts X X X X X X X X Extracts X X X X
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