1997 (9) TMI 545

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....Shri R.K. Talajia, JDR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  Appeal is against the order of the Collector imposing a penalty of Rs. 25 lacs on the appellant under sub-rule (1) and Rule 173Q. 2. Notice was issued to the appellant proposing recovery of duty and imposition of penalty on the ground that it had manufactured and cleared without payment of du....

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....that the appellant had not maintained account correctly for crankcase and connecting rods on which it performed final machining and upper and lower housing which were obtained from various customers. He was, therefore, of the view that penalty was imposable in terms of clause (b) of sub-rule (1) of Rule 173Q. 3. Clause (b) of sub-rule (1) of Rule 173Q renders the manufacturer liable to pen....