2009 (4) TMI 575

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..... [Order]. - All the appeals are being disposed off by a common order as they arise out of the same impugned order passed by Commissioner (Appeals). 2. As per the facts on records M/s. Sanchit Polymers are engaged in manufacture of PVC Compound and Resin, falling under Chapter 32. Their factory was visited by the officers on 7-12-2006, who conducted various checks and verifications. It wa....

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....impugned before me. 5. Ld. Advocate appearing for the appellant has submitted that when there is no duty demand, the imposition of penalty or confiscation of the goods were not warranted. For the above proposition, he relied upon the Tribunal's Larger Bench decision in the case of M/s. Godrej Soaps [2004 (174) E.L.T. 25 (Tri.)] as also the other decisions. Alternatively he submitted that sto....

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....he Central Excise Rules as also clarified in Board Circular No. 206/40/96-CX., dated 1-5-1996. Requisite permission is required to be obtained and undertaking is required to be given. Admittedly the appellants have not followed the above procedure, as such, he justifies the imposition of redemption fine and penalties. 7. After carefully considering the submissions made by both the sides, I f....

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...., set aside. 8. As regards penalty upon M/s. Sanchit Polymers, I find that admittedly, there has been technical and procedural breach of law by the said appellant, though without any mala fide intention. I find that provisions of sub Rule 25(1)(d), which provides for imposition of penalty for contravention the Rules with intent to evade duty, are not applicable. Such contravention would be c....