2002 (4) TMI 732

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..... [Order]. - The appellants filed this appeal against the order-in-appeal whereby the penalty of Rs. 1,10,000/- under Rule 173Q of Central Excise Rules. 2. Brief facts of the case are that appellant is a registered dealer. During the period June, 1998 to September, 1998, the appellant issued invoices in respect of sale of Aluminium Scraps. On 25-9-1998 appellant made a request to the Revenue .....

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..... 6 items and due to mistake the Aluminium Scrap was not included in the list of items under the Registration Certificate and when it comes to their notice, they immediately applied to the Revenue authority and their request was accepted and the Aluminium Scrap was included in the list of their Registration Certificate. Their submission is that there is no mala fide on part of the appellant as they .....

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..... ase, I find no merit in the arguments of the appellants that no penalty is imposable. However, taking into facts and circumstances that appellant later on registered with the Revenue authority in respect of Aluminium Scraps also, the penalty is reduced to Rs. 20,000/- (Rupees twenty thousand only), otherwise the impugned order is upheld. The appeal is disposed of as indicated above.
Case laws, .....

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