2002 (4) TMI 732

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....Pushkarna, JDR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-appeal whereby the penalty of Rs. 1,10,000/- under Rule 173Q of Central Excise Rules. 2. Brief facts of the case are that appellant is a registered dealer. During the period June, 1998 to September, 1998, the appellant issued invoices in respect of sale of Aluminium Scraps. On 25-9-19....

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.... Revenue authority as the dealer in respect of 6 items and due to mistake the Aluminium Scrap was not included in the list of items under the Registration Certificate and when it comes to their notice, they immediately applied to the Revenue authority and their request was accepted and the Aluminium Scrap was included in the list of their Registration Certificate. Their submission is that there is....