2004 (1) TMI 468

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....ppellants against the impugned order-in-appeal, vide which Commissioner (Appeals) has confirmed penalty of Rs. 50,000/- against them for having taken credit in the PLA for clearance of the goods before the encashment of the cheque issued by them in favour of the Chief Accounts Officer. 2. The learned Counsel has contended that the cheque was issued by the appellants at the instance of the de....

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....opted by them to cover up the clandestine removal of the goods without payment of duty. Their plea that the department insisted for the issuance of the cheque and prevented them from discharging the duty from Modvat credit account, can not be accepted for want of corroboration from any other source. There is nothing on record to suggest that the department issued any order in writing or any office....