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1999 (7) TMI 170
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.... the Appellant. Shri Ashok Kumar, JDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this appeal, filed by M/s. Puralator India Ltd. is whether penalty is imposable on them. 2. Shri R. Swaminathan, ld. Advocate submitted that they were manufacturing car heater assembly out of the major raw-materials provided by Maruti Udyog Limited (MUL). The....
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....s been no Revenue loss to the Government of India and by not following the excise procedure, they have not gained anything and as such, there was no intention by them in not paying the duty to the department. He relied upon the decision in the case of C.C.E. v. Chloride Industries Ltd. (Final Order No. A-1018/CAL/1997, dated 13-8-1997) in which it was held that where the duty paid is available as ....
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....ent nor taken out any Central Excise licence. They had also not maintained statutory records as required under the law. The activity of manufacturing of car heater assembly by the appellants came to the light only after the visit of the Central Excise officers to their factory premises. He finally submitted that the penalty had not been imposed for non-payment of duty and penalty has been imposed ....