2003 (7) TMI 622

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ms. N.L. Bhutalia, SDR, for the Respondent. [Order]. - In this appeal, which has been filed by the appellants against the impugned order-in-appeal, they have only prayed for the reduction in the penalty amount of Rs. 75,000/- confirmed against them under Rule 173Q of the Rules, by the Commissioner (Appeals) after reducing the same from Rs. 1 lakh which was imposed by the adjudicating authori....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rule 173Q, in my view, in a case of clandestine removal or suppression of facts, regarding the removal of the goods by the assessee, are not controlled by the provisions of Section 11AC. Even otherwise, there was also suppression of fact on the part of the appellants for having removed the goods in a clandestine manner without any intimation to the Department. The argument of the Counsel that the ....