TaxTMI 
TaxTMI 
2001 (1) TMI 500
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..... Dutta (Sen), Advocates, for the Appellant. Shri A.K. Chattopadhaya, JDR, for the Respondent. [Order per : Archana Wadhwa, Member, (J)]. - All the appeals are being disposed of by a common order as they are against the same impugned order of the Commissioner (Appeals). 2. The appellants have been clearing their product by showing debit entries in their PLA against insufficient balances.....
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.... of law, in conscious disregard to their obligation and in utter disregard and flagrant violation of provisions of Central Excise Act and Rules. The appellants have not disputed the fact that they had been making clearances against debit balances in PLA, which have been made after a gap of more than a month. Penalty to the tune of 10% of the quantum of duty has been imposed by the authorities belo....
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.... crunch and had difficulties arranging the finances for deposit in the PLA. There was no mala-fide on the part of the appellants and the non-intended lapse in the form and nature of making clearance under debit balance in PLA for a short span of period, should be regarded as technical lapse condonable under the law, particularly in view of the fact that no duty remained payable at the time of dema....
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....aring their goods against the deficit balance in their PLA. For a sufficient long time, the imposition of penalties upon them, is justified and warranted. 5. We have given our careful consideration to the issue involved before us. The appellants have not contested the findings of the authorities that the clearances were being made by showing the payment from deficit/negative balance, which d....