TaxTMI 
TaxTMI 
1995 (10) TMI 145
X X X X Extracts X X X X
X X X X Extracts X X X X
....' liability to duty in question in terms of the impugned order and as a matter of fact, the duty has been admittedly paid by the appellants. 2. Sh. Ignatius, the learned Corporate Manager, submitted that the short issue for consideration in the present appeal is with reference to sustainability of the penalty levied on the appellant under the impugned order on grounds of law and on the admitted facts of the present case. It was submitted that proceedings were instituted against the appellants inter alia alleging that the appellant cleared tyres from 1-3-1992 to 21-9-1993 used in the mopeds availing partial exemption to moped tyres in terms of Notification No. 41/89, dated 1-3-1989 as amended and the appellant had deliberately evaded....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Automotive Tyres Manufacturers' Association's opinion as given by their letter dated 18-3-1992 clarified that the goods in question with which I am concerned in the appeal are only moped category eligible to concessional rate. It was therefore submitted that the above circumstances clearly establish the bona fides on the part of the appellant with reference to the duty payable on the goods in question. He therefore submitted that the penalty levied is not sustainable and a plea was also taken that the goods were under physical control. 4. Heard Shri Arulsamy, the learned DR. 5. I have considered the submissions made before me. The short issue for consideration is whether the appellant is liable to penalty in terms of Rule 2....