1997 (2) TMI 241

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.... J.H. Joglekar, Member (T)]. - The appellants are small scale manufacturers of steel flats. They removed such dutiable flats without cover of gate pass. Officers, on visit to the factory, found that three gate passes were made out without indicating the weight and value of the goods as well as names of the consignees. They also found that PLA did not have sufficient balance to cover the duty lev....

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....to the gate pass. As regards non-recording of the names of the consignees, it was claimed that it was for the Thekedar of the carts to decide as to which consignment would be delivered first. It has been claimed that order of the Superintendent quantifying the quantum of fine as percentage of the value is not a legal order. It is also claimed that quantum of penalty is harsh. Further claim is made....