1999 (5) TMI 108

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.... for the Respondents. [Order]. - This is an appeal filed by the appellant against the decision of the Collector of Central Excise, Mumbai-I made in Order-in-Original No. 139/1994, dated 3-1-1995 whereunder he had dropped the show cause notice in respect of short levy and imposed a penalty of Rs. 1 lakh. 2. The appellant is manufacturing goods falling under Chapters 84 and 85 of the C....

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....tion No. 175/86 which was approved. However the department felt that the appellant had violated provi-sions of the Act and issued a show cause notice on 26-8-1991 charging the appe- llant that they were not registered as SSI in the month of November, 1987 and that they had failed to obtain Central Excise licence and also not filed classification list and price list for the goods manufactured by th....

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....revented the department from having a proper enquiry. Having approved it, it does not lie in the mouth of the department to change the appellant evasion of duty and mala fide intention. He also cites decision of the Tribunal in the case of National Organic Chemical Industries Ltd. v. C.C.E. - 1997 (92) E.L.T. 629. 4. As against this, the learned DR would adopt the reasoning of the Collecto....

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....t for the violation of criminal or penal laws'." Penalty in my view therefore is civil in its nature. 6. As far as the facts of the case are concerned, when the appellant filed declaration in November, 1987 it had stated in column 5 thereof that it is producing from August, 1987. In the subsequent letter dated 26-2-1988 the appellant states that it is producing from April, 1987. No doub....