9911796707
TMI Blog2001 (1) TMI 587X X X X Extracts X X X X X X X X Extracts X X X X ..... pondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. Indore Steel & Iron Mills Ltd, have filed the present appeal being aggrieved with the Order No. 14/2000, dated 6-1-2000 passed by the Commissioner (Appeals) upholding the demand of duty amounting to Rs. 64,763/- and a equal amount of penalty under Section 11AC of the Central Excise Act and a penalty of Rs. 30,000/- under Rule 173Q(1)(b) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rry and making lot of noise, the excise clerk handed over the invoices to them thinking that he would make the necessary debit entry after he returned to his seat; that this was only a clerical mistake and there was no intention to evade duty which is evident from the fact that the invoices had been issued; that further, the truck had reached the destination; that is in the factory of M/s. Indore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... puted by the Appellants that the excisable goods were removed from the factory premises without payment of duty which is contrary to the various provisions of law; that the Central Excise goods can be removed from the factory only after discharging duty liability; that, therefore, penalty is imposable on the appellants as well as both goods and trucks are also liable for confiscation. 4. I h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mani, General Manager of the Appellants, a lienent is called while imposing penalty and determining the redemption fine. I, therefore, reduce the penalty to Rs. 15,000/- under Rule 173Q; redemption fine on goods to Rs. 25,000/- and redemption fine in respect of Trucks to Rs. 20,000/- I agree with the Ld Advocate, that no penalty under Section 11AC is warranted in the present matter as none of fact ..... X X X X Extracts X X X X X X X X Extracts X X X X
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