2002 (8) TMI 766

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....r per : C.N.B. Nair, Member (T)]. -  The appeal is directed against Order-in-Appeal No. 967/CE/DLH/2001, dated 16-10-2001 of the Commissioner of Central Excise (Appeals), New Delhi. Under the impugned order, duty of Rs. 3,08,328.30 has been demanded from the appellants. Further, penalty of Rs. 4.75 lakhs has also been confirmed. 2. Ld. Counsel representing the appellants submitted that....

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....at in the absence of any contumacious conduct by the appellants, penalty could not be imposed. According to him, a short-levy simplicitor does not attract penalty under the law. He also relied on the judgment of this Tribunal in the case of SIJ Electronics Computer Tech. Pvt. Ltd. v. CC, Kochi - 2001 (129) E.L.T. 528 (Tribunal - Bangalore). 3. We have heard ld. DR also and perused the record....