2009 (3) TMI 713

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....ant, for the Appellant. Shri Kishori Lal, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. -  The following, in a tabular form, are the demands of duty, penalties imposed under the various provisions of law by the Commissioner vide the impugned order, and the amounts paid by the appellants herein i.e., M/s. Subham Polymers Ltd. and M/s. Manawat Plastics Pvt. Ltd. ....

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....C 16.   2,363/-   173Q Total 2,52,553/- 5,25,606/- 5,000/-     1,39,036/- Deposit         1,13,517/- Balance       Rs. 19,139/- + Rs. 67,490/- + Rs. 2,407/- = Rs. 89,036/- paid at the time the investigations were going on and Rs. 50,000/- paid as per order of CEGAT = Total Rs. 1,39,036/-. ....

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.... and direct the appellants to pay the balance duty of Rs. 1,13,517/-. 3. As regards the penalties levied, the learned advocate has contended that the penalties have been imposed both under Section 11AC and Rule 173Q. He cited the Tribunal Judgment in the case of Industrial Adhesive Enterprise v. C. C. Ex., Mumbai-V reported in 2007 (218) E.L.T. 290 (Tri-Mumbai) in which it was held that if....

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.... hold that wherever the penalties under Section 11AC have been imposed, further imposition of equivalent penalties under Rule 173Q is not warranted. Accordingly, we set aside the penalties of Rs. 75,349/-, Rs. 47,463/-, Rs. 26,583/-, Rs. 98,388/-, Rs. 2,407/- and Rs. 2,363/- imposed under Rule 173Q. While doing so, we have also taken note off clause 2.2, Part III, Chapter 13 of the CBEC's Excise M....