2002 (11) TMI 650

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....- on interception of a jeep in which these goods were carried. As a follow-up action the department checked the documents and verified the stock in the appellant's factory. It was found that the appellant had not made any debit entry in the registers of PLA, RG 23 and their contention is that because of oversight and there was no intention to evade payment of duty. The original authority noted that this non-debit of duty on the goods has not happened for the first time but was going on over a period when they had cleared 242 bags of yarn without debiting duty due by them. The appellant's contention regarding this portion of the offence is that documents had been prepared including challans and there was nothing to show that these quantum of....

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....he extent of Rs. 7,982/- on the quantum of 8 bags which was valued at Rs. 43,384/-. He submits that the mandatory penalty under Section 11AC is required to be scaled down on the basis of duty liability only on 8 bags seized from the jeep. 4. SDR opposes the prayer and contends that the total duty involvement was Rs. 2,22,745/- which had not been debited in the PLA. The said entries were made only after the officers detected the offence. He submits that imposition of penalty under Section 11AC to the extent of Rs. 2,22,745/- is justified. 5. I have carefully considered the submissions and perused the records. The value of the goods seized from the jeep on clandestine removal is     Rs. 43,384/- and the qua....