2006 (11) TMI 686

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....ppellant. Shri S.M. Tata, DR, for the Respondent. ORDER [Order per : C.N.B. Nair, Member (T)]. - Heard both sides and perused the records. 2. The appellant is a manufacturer of Weighing Machines and Packaging Machines. They have been removing those goods after payment of Central Excise Duty. 3. On 22-9-99, Supdt. of Central Excise visited their factory and pointed out that....

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....t of duty and therefore, no penalty is attracted. These submissions failed and penalty was imposed on the appellant. The present appeal challenges the penalty. 6. During the hearing of the case, Ld. Counsel for the appellant has contended that facts of the case would clearly bring out that the appellant could not even be aware of the fact that any tax is attracted on the scrap in question.....

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.... the scrap in question was less than Rs. 6 lakhs for the period of 1994 to 1999. All items including wooden scrap, which did not attract any excise duty, have been included in the demand. The appellant deposited the amount without going into the merits of the demand or the question of limitation. Thus, an excess payment of Rs. 32,717/- took place. Part of the period of demand goes beyond the exten....