2001 (9) TMI 172

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... bond or following AR-4 procedure under Rule 13 of the Central Excise Rules. The Customs Authorities wanted to demand the duty of excise on those goods and impose penalties on the party for their alleged contravention of the above rule. Therefore, show cause notices were issued to the party, but the same were contested by them. In adjudication of the dispute, the Commissioner confirmed the demand of duty and imposed penalties on the party. Appeals were preferred to this Tribunal, whereupon this Tribunal set aside the orders of the Commissioner and remanded the matter to him for de novo adjudication. The de novo proceedings of the Commissioner culminated in two orders, which are under challenge in the present appeals. 3.As per the impugne....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Manufacturers who are not able to maintain statutory records or to submit returns for want of sufficient infra-structure and man power. He submits that the present appellants do not belong to that category of small scale manufacturers and hence the relaxed procedure laid down by the circular was not applicable to them. In this view of the matter. Learned DR submits, it has to be held that the appellants contravened the strict mandatory provisions of Rule 13 of the Central Excise Rules and hence they are liable to be penalised under Rule 173Q of the Central Excise Rules. 6.I have considered the submissions. The short question arising before me is whether any penalty was liable to be imposed on the appellants on the ground of AR-4 proced....