2001 (7) TMI 450

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order]. - Today the case is posted for consideration of Stay application also. However, since the issue involved is simple one, the appeal itself is taken up for disposal after dispensing with the requirement for pre-deposit. 2. The case is before the Tribunal for a second time. A dispute arose between the assessee and the Revenue as to whether procedure prescribed by the Reven .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... by the Department. The appellant's explanation was that the material despatched contained all the particulars prescribed under challans. Therefore, there was substantial compliance of the requirement and that non-issue of challans did not compromise Revenue in any matter. The failure to issue the challans, of course, was sought to be explained as clerical error. For violation of the procedure, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ondition of Trade Notice. The ld. Counsel submitted that in the present case the challans had been prescribed under Trade Notice and not under any Central Excise Rules. 4. As against the aforesaid submissions of the ld. Counsel for the appellants, the ld. JDR has submitted that imposition of penalty is permissible under Rule 173Q for violation of provisions of Central Excise Rules. In the pr .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X