2003 (9) TMI 667

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... [Order]. - When the case was called, none appeared on behalf of the respondents. In spite of the notice, on 24-7-2003, the respondents were not present. The appeal is being taken up for hearing in the absence of respondents. 2. Heard the learned JDR and perused the appeal papers. 3. The brief facts of the case are that the respondents are engaged in the manufacture of Glass Par....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Rs. 1,93,920 + 92,176) used for replacement of inputs (b) Rs. 67,234/- on inputs used for repairs and reconditioning of glass panels and (c) Rs. 2,98,586/- used on inputs for polishing of glass panels. (ii) The CVD on (a) Replacement of inputs such as Barium Carbonate etc. amounting to Rs. 41,412/- (Rs. 34,906/- + 6,506/-) (b) Repairs and reconditioning of glass panels and (c) Polishing of glas....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....riated. (3) Penalty of Rs. 50,000/- is imposed under Rule 173Q for violation of various Central Excise Rules discussed above." 4. On appeal filed by the respondents, the Commissioner (Appeals) upheld the order in respect of demand of duty set aside the penalty imposed under Rule 173Q on the ground that the appellants had no intention to evade duty. The Revenue filed this appeal aga....