1990 (4) TMI 162

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....S.D.R. for the Respondent [Order] . - This appeal by M/s. Bengal Chemicals & Pharmaceuticals Limited is directed against Order-in-Original dated 30-12-1986 passed by the Collector of Central Excise, Calcutta-1 Collectorate, imposing on them a penalty of Rs. 2,000/- under Rule 173-Q of the Central Excise Rules, for failure to observe the formalities of Central Excise Rules 2. In the appeal....

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....ed any penalty. Rule 173-Q applied by the Collector for imposing penalty is not applicable. Only Rule 226 is involved. 3. When the appeal was posted for hearing, Shri K.K. Banerjee, learned Counsel appeared on behalf of the appellants. He reiterated the points raised in the appeal petition and emphasised the fact that as the goods in question were eligible for exemption claimed by them and as s....

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....rder maybe upheld and the appeal rejected. 5. I have given careful consideration to the arguments advanced by both the sides. The notification in question laid down certain conditions for its application. One of the conditions is that the manufacturer should furnish to the proper officer a certificate from an officer authorised by the Ministry of Health & Family Welfare within a period of ninet....

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....or and he dropped the demand. However, for failure to maintain the statutory records they have been imposed a penalty of Rs. 2,000/- under Rule 173-Q. The only provision under Rule 173-Q that appears relevant in this case is sub-rule (1) under that Rule which refers to removal of any excisable goods in contravention of any of the provisions of the Central Excise Rules. Non-maintenance of records a....