1981 (6) TMI 126

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....ORDER [Order per : J. Datta, Member, C.B.E. & C.]. - This is an appeal from M/s. Bombay Marine Engineering Works Pvt. Limited, Bombay against the orders of the Collector of Central Excise, Bombay, confiscating some of their barges and imposing a penalty on them on a the ground that they had cleared these barges without payment of Central Excise duty. In the appeal it has been pleaded that there....

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..... However, side-by-side they have been manufacturing other barges for export out of India as well as for sale to other customers in India. In regard to exports, they completed the Central Excise formalities and in regard to sales to other customers, they had also paid the duty. This would show that out of bona fide impression that barges manufactured by them and used by them would not be attractin....

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....ers of penalty are not therefore, tenable. On the question of fine also they pleaded that a technical view should not be taken and the fine should be remitted. 3. The Board has considered the appellants' contentions and agrees that the irregularities involved were perhaps the result of some confused thinking as to the liability of these barges to duty. The Board observes that at the earlie....