1980 (1) TMI 194

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..... No. V/15A/IS/96/77, dated 21-2-78 of Assistant Collector of Central Excise, Bangalore II Division wherein he has imposed a penalty of ₹ 700/- on the appellant under Rule 173Q of the Central Excise Rules, 1944. 2. I have carefully gone through the records of the case considered the appeal as also the points urged at the time of personal hearing. 3. The appeal, in substance, is t....

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..... They stick to it in the present proceedings before me also. 4. I find that the total difference in duty between the quantum payable and that actually paid was paid by the appellants once the mistake to which the short payment was attributable was noticed. This apart, the difference itself is a paltry sum. When viewed against this background, the offence committed by them turns out to be a ....