2008 (8) TMI 741

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....espondent. [Order per : P. Karthikeyan, Member (T)]. - This is an appeal filed by the Revenue. The original authority had demanded an amount of Rs. 5, 94,566/- due on RCC Poles manufactured and cleared by the respondents M/s. M.S. Samuel & Sons during the period 1998-99 to M/s. TNEB. The original authority had imposed equal amount of penalty under Rule 173Q of the Central Excise Rules, 1944 ....

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.... It is argued that equal amount of penalty imposed under Section 11AC by the original authority is correct. As the respondents had failed to register themselves, when they had crossed the value of clearance of Rs. 50 lakhs, setting aside penalty by observing that there was no wilful suppression of facts was not in order. The respondents are not represented. 3. On a careful consideration of....