2007 (1) TMI 477

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.... Shri B.L. Meena, SDR, for the Respondent. [Order]. - These appeals are against the order of the Commissioner (Appeals) No. KS/297 TO 300/DAMAN/2006, dated 7-9-2006 by which the Commissioner (Appeals) held that the original authority has failed to impose penalties and therefore imposed penalty of Rs. 75,000/- on the appellant company and penalties of Rs. 10,000/- each on the Executive Direc....

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....er. The officers of the appellant company in charge of excise matters, without appreciating the consequences of the changed law continued to follow the procedure adopted prior to 1-7-2000. On investigation during October, 2002 by the officers of Central Excise department, this mistake came to be noticed and promptly the duty involved has been paid by the appellant company as suggested by the offic....

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.... 1-7-2000. There was no intention, whatsoever, to evade payment of any duty as whatever duty is paid by Vapi unit would be straightaway available as credit to the recipient unit. 6. The learned SDR reiterates the findings of the Commissioner (Appeals). 7. I have carefully considered the rival submissions. At the outset it appears to be a case of ignorance in not appreciating the ch....