1981 (3) TMI 244

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..... late Collector of Central Excise, Madras]. - This is an appeal by M/s. Yuken (India) Limited, Bangalore against the orders C. No. V/68/15/54/81 B.8.3421, dated 31-3-1981 passed by the Asst. Collector of Central Excise, Lalbagh Division. In this order the Asst. Collector has imposed penalty of ₹ 250/- under Rule 173Q (1) (d) of Central Excise Rules, 1944. 2. I have considered the Appeal .....

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..... osing penalty under Rule 173Q when there is no intention to evade payment of duty. 3. I have considered the pleas of the appellants. On a perusal of records I find that in their reply to the show cause notice they pleaded that though the dealing assistant forgot to make debit entries for the connected G.P. 1s in the personal ledger Account he had promptly made required entries in the R.G. 1. .....

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