TaxTMI 
TaxTMI 
2000 (11) TMI 523
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....Kannan, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)]. - This appeal arises from Order-in-Original dated 10-10-1992 passed by Commissioner of Central Excise, Coimbatore confirming duty demand levied on 500 KVA Generating set assembled at site in March, 91 valued at Rs. 23,87,343/- on which a duty of Rs. 3,75,990/- has been confirmed. The Commissioner has also imposed penalty of ....
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....uty and hence penalty of Rs. 1,000/- should be waived. 3. Ld. D.R. Shri S. Kannan points out that the appellants had accepted the earlier order of the Tribunal and therefore they ought to have paid duty even if they have manufactured in another unit. The clearances made without payment of duty calls for imposition of penalty and the penalty imposed is also very meagre and hence the same shou....
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....re goods and dutiable and duty has been rightly confirmed, we also hold that the penalty of Rs. 1,000/- imposed is sustainable as appellants were aware that the item in question is dutiable and despite their being aware they have still cleared the goods without payment of duty. However, the prayer made now for grant of Modvat credit is required to be accepted as in their own earlier case by final ....