2001 (4) TMI 485

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....dent. [Order]. - The appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals), whereby a penalty of Rs. one lakh was imposed under Rule 173Q of the Central Excise Rules. 2. Brief facts of the case are that the appellants are engaged in the manufacture of sugar, molasses and Ethyl Alcohol. They availed the facility of Modvat credit of Rs. 1,28,000.00 on....

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....dras High Court in the case of DCW v. Asstt. Collector of Central Excise reported in 1996 (88) E.L.T. 31 where the Hon'ble Madras High Court held that penalty cannot be imposed for mere procedural lapse in absence of intention to evade duty. 5. In the present case, the appellants availed the benefit of credit on the strength of documents, which were issued six months prior to taking of the c....