2008 (4) TMI 672

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... ORDER Heard the learned DR on behalf of the Revenue. None appeared on behalf of the Respondent in spite of notice. 2. Common issue is involved in these appeals, therefore, all the appeals are being taken up together for disposal. 3. The Respondents failed to discharge the duty liability by due date under Rule 8(4) of Central Excise Rules, 2001. The Adjudicating Authority ordered for fo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the learned DR and on perusal of the record, I find that the Tribunal in the case of Calcom Vision Ltd. v. CCE, Meerut-I reported in 2002 (142) E.L.T. 383 (Tri. - Del.) held that forfeiture of facility for maximum period of two months is not mandatory. The Tribunal after considering the facts and circumstances of the case, reduced the forfeiture of facility for one month. In the present case, t....