2010 (1) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....DR, for the Respondent. [Order]. - The appellants are engaged in the manufacture of electrical goods. They had cleared a consignment of such goods from their Nashik factory to the Uttar Pradesh State Power Corporation Ltd. on 31-8-2006 on payment of appropriate duty. On account of a road accident, the goods came to be damaged and were returned to the factory. The damaged goods were repaired by ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....of the dispute, the original authority passed the following order. "Order (1)     I order to recover and appropriate the amount of Central Excise Duty of Rs. 1,22,016.00 (Rs. One Lakh Twenty two Thousand and Sixteen Only) paid by the assessee, (2)     I order to recover and appropriate the interest of Rs. 4,867/- paid by the assessee, (3) &n....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... the above penalty of Rs. 1,22,016/-. In the show-cause notice, the proposal was to impose a penalty on the assessee under Rule 25. There was no proposal therein to impose any other penalty on the party. The original authority, however, imposed a penalty of Rs. 1,22,016/- on the assessee without specifying any penal provision, in addition to the penalty of Rs. 10,000/- imposed under Rule 25. The a....