2001 (12) TMI 162

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....er : Gowri Shankar, Member (T)]. - Appeals taken up for disposal with consent. 2. These four appeals are against the imposition of penalty on the applicant either under Rule 96ZO in the case of induction furnace and by 96ZP of the rolling mills or Rule 173Q. 3. The penalty which is the subject matter of Appeal E/326/2001 has been imposed for late payment of duty Rs. 2 lakhs payable in terms ....

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....ty for the period from 13-8-98 to 24-8-98 and 7-9-98 to 15-9-98. No defence is offered. We therefore confirm the penalty imposed. We, therefore dismiss these appeals. 4. Penalty in Appeal E/328/2001 is for short payment of duty during February and March, 2000. The explanation again is financial hardship, which we do not accept. We, therefore confirm the penalty. 5. Appeal E/329/2001 is conce....