2002 (1) TMI 166

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....ule 173Q on the company of Rs. 7.50 lakhs. On the Managing Director and the Director he imposed penalties of Rs. 1.00 lakhs and Rs. 1.50 lakhs respectively. 2. On readjudication, the Commissioner after taking into consideration all the evidence on record and after preparing a fresh work sheet prepared on the lines indicated which, according to the Commissioner, was furnished in Annexures A to E which shows that compared to corresponding RG. 1s, the QCBPRs indicate higher production in some cases during the period 1-4-86 to 2-10-90, a duty amount of Rs. 1,65,561/- was arrived at and confirmed. The Commissioner has imposed a penalty of like sum under Rule 173Q for moving excisable goods without payment of duty in contravention of Rul....

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....ies against them are not imposable in this case in view of various facts and circumstances and grounds taken up in the appeals. He also points out that in the finding portion, the ld. Commissioner has not given any finding with regard to clandestine removal or with regard to intention to evade duty by invoking proviso to Section 11A to allege facts of suppression, misdeclaration etc. Ld. Counsel also submits that he is not contesting duty demand only in these proceedings for the reason that matter is old and documents are voluminous, and too tedious to argue. 4. Ld. SDR Shri G.S. Menon points out to the findings of the ld. Commissioner wherein he has discussed the entire issue threadbare in paras 8 to 18. He submits that the Commis....

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....indings in other paragraphs to arrive at the conclusion that duty worked out by fresh work sheet in Annexures A to E is sustainable. Therefore, the ld. SDR submits that in view of this clandestine removal, penalty has been rightly imposed. 5. On a careful consideration of the submissions, we notice that the Commissioner has given a detailed order and given sufficient reasons to arrive at the quantum of duty required to be paid for clearances for the period 1-4-86 to 2-10-90. The ld. Commissioner has noted that he gave a fresh worksheet prepared on the lines in Annexures A to E. The Counsel and the party are not seriously contesting the detailed finding as they contend that though they can establish their case but in view of lapse o....