2001 (7) TMI 762

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.... Shri A.K. Chattopadhyay, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned Order, the authorities below have confirmed the demand of duty of Rs. 15,435.00 (Rupees fifteen thousand four hundred thirty-five) on the ground that during the period from 22-7-1993 to 2-12-1993, the benefit of exemption Notification No. 1/93 was not available to copper alloy ....

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....r the relevant period, which stands approved by the proper officer. In these circumstances, argues the learned Consultant, the extended period of limitation was not available to the Revenue. 3. He also submits that the imposition of personal penalty to the extent of 100% under the provisions of Section 11AC was neither justified nor warranted inasmuch as the said provisions were not in exi....

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....ion 11AC in the Order will not vitiate the same. 5. After considering the submissions made from both sides, we find that the appellants have not disputed that the copper alloy articles were not specified articles under Notification No. 1/93. As regards limitation, we find on perusal of the Classification List that the appellants have declared their products attracting basic duty @ 15% ad v....

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....e authorities below. 6. As regards the personal penalty, we agree with the learned Advocate that the provisions of Section 11AC would not apply inasmuch as the differential duty relates to the period prior to introduction of the said Section. However, we also note that the show cause notice proposed imposition of penalty under Rule 173Q. Accordingly, we reduce the quantum of penalty from R....