2007 (12) TMI 393

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....Chatterjee, Consultant, for the Respondent. [Order]. - Heard both sides. 2. The respondents removed excisable goods without payment of duty as required under the law and only subsequently, they paid the duty along with 24% of interest. Shri S.P. Chatterjee, learned Consultant appearing for the respondents states that due to financial difficulty, the respondents were not able to pay t....

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....eiterates the grounds of appeal and states that the penalty equal to duty is leviable in this case. 4. After considering the submissions made from both sides, I find that under the Excise Law, all assessees manufacturing excisable goods are required to discharge their duty-burden in accordance with the Rules and Procedures laid down. It is not open to the assessees to clear the goods witho....

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....er, as laid down under the Rules. Non-adherence to Rules, if permitted, would lead to chaos and anarchy. No civilized society can have a lax system of tax-administration, where the assessees choose to pay the tax on their own sweet will. 5. Accordingly,  I  am of the  view  that the  impugned  Order passed by the lower Appellate Authority is not legal and prop....