2004 (1) TMI 99

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....enges the order-in-original dated 30-11-2000 ( Annexure "A") passed by respondent No. 2-Assistant Commissioner of Central Excise & Customs, Division-I, Surat in so far as the respondents have imposed penalty under Rule 96ZQ (5)(ii) of the erstwhile Rules. 2. When this petition has reached final hearing, the learned Counsel for the parties state that Special Civil Application No. 164 of 2002 and....

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....r amount depending upon the facts and circumstances of each case. This Court also referred to and followed the decision of the Apex Court in Hindustan Steel Ltd. v. The State of Orissa, reported in 1978 (2) E.L.T. (J159) (S.C.) = AIR 1970 S.C. 253, that penalty cannot be imposed merely on account of failure to comply with the procedural provision and this Court referred to the principles laid down....