1990 (12) TMI 202

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....rder]. -  M/s. Lektrolite, Calcutta have filed this appeal aggrieved with the order passed by the Collector of Central Excise, Calcutta-I Collectorate in terms of which he had imposed a penalty of Rs. 5000/- on them. By the same order he had directed them to pay Central Excise duty of Rs. 9954/- which has been complied and about which they have no grievance. 2. Shri N. Mookherjee, learn....

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....ecame payable. 4. I have considered the submissions. The proceedings in this case had been drawn up not only against the appellants but also M/s. Peico Electronics and Electricals Limited. From a perusal of the impugned order I find that the learned Counsel for the appellants had appeared before the Collector in the adjudication proceedings also when he had submitted that in an idential case re....

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....mit. They had applied for the said licence only on 26-7-1984. They had cleared excisable goods without payment of duty amounting to Rs. 9954.00 on the excess clearance value of Rs. 63,199.85 over and above the exemption limit of Rs. 7,50,000/-. Keeping in view their offer (to pay the duty leviable) and the other circumstances of the case he took a lenient view and imposed a penalty of Rs. 5000/-. ....

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....e duty and the penalty within three months of receipt of the order. Only pursuant to the said order, they had paid the duty on 30-12-1987 as seen from the copy of the Bank Challan produced by them. Thus, duty had remained unpaid for more than three years and nine months from the time it had fallen due. Offence attracting the provisions of Rule 173Q(l)(a) and (b) stands disclosed, as they had remov....