1997 (8) TMI 307

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....li, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - This appeal is directed against the Order-in-Original No. 10/90, dated 23-3-1990 passed by the Collector of Central Excise, Aurangabad. 2. Appellant, having a factory for manufacture of electrical goods, installed a plant for manufacture of electronic goods for which purpose a power generation plant was insta....

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....of duty. Appellant also contended that there was no ground for imposition of penalty. The Collector held that one of 26 switchboards, 3 had been used more than 5 years previously and duty must have been paid thereon and confirmed the demand of duty of Rs. 4,75,203.80 in respect of 23 switch boards and imposed penalty of Rs. 2 lakhs, the imposition of penalty also is now challenged. 4. We h....

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.... switch boards had not been used, but this is contrary to the statements given by Shri Arun Shanker Ogale, Works Manager of the appellant, according to whom, 26 switch boards had been installed during the period from October, 1986 to September, 1987. It is quite possible that this witness committed an error in referring to the number of the switch boards, since, even according to the Collector, 3 ....