1994 (2) TMI 187

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 per : S. Kalyanam, Member (J)]. -  Stay petition - Since the issue to be decided in the appeal is only with reference to leviability of penalty or its quantum, we take up the appeal itself today with the consent of parties and therefore grant waiver of pre-deposit of penalty pending appeal today. 2. Appeal - Shri Sriram Panchu, the learned Counsel ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e with the consent and blessings of the departmental officers and therefore, whatever may be the nature of infraction, certainly it would not entail penal consequences and imposition of penalty is not called for and the ld. Advocate made a fervant plea for setting aside the penalty.  3. Shri J.P. Gregory, the learned SDR submitted that procedural infraction is admitted and in the enti....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ati, Member (T)]. - I observe that the appellant in this case has done documentation in manner to suggest as if that the appellant has transferred the inputs from their factory to their sister concern while not stating that transfer in effect took place in proper. The Learned Counsel fairly conceded that the appellant had purchased inputs and had taken MODVAT Credit in respect of the same and util....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t is not clear as to why they had to resort to this course of action when the law did not provide for the same. The appellant's plea is that the appellant informed the Supdt. of Central Excise in whose jurisdiction the sister concern functions about what the appellant was doing. This does not in any way clothe the appellant's action with any legality. It is not clear to us as to under what provisi....