TaxTMI 
TaxTMI 
1980 (1) TMI 99
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....ellate Collector by which he rejected 95 appeals filed by the petitioners. All these appeals involved the same issue. The petitioners had filed price-lists for their products but cleared their goods without prior approval of the price-lists. Therefore, they were penalised for the offence of clearing the goods without prior approval of the price-list. 2. S/Shri S.A.M. Raza, Excise Incharge and S....
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....g the same issue. In that order Government had taken a lenient view of the matter and reduced the penalty in each of those case to Rs. 5 only from the penalties ranging from Rs. 25/- to Rs. 40/- that were imposed by the lower authorities. 3. Government of India have carefully considered all the submissions of the petitioners. Govt. observe that clearance of excisable goods without prior approva....