2002 (12) TMI 190

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.... - The appeal is against the order of the Commissioner imposing a penalty of Rs. 10,000/- on the appellant. 2. The notice issued to the appellant alleged non-payment of duty on wheels and tyres that the appellant cleared. It is contended by the appellant that it had not paid duty on the goods because these wheels and tyres were stepneys for chassis of motor vehicles that it had cleared earlier ....

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.... and does not find any contravention relating to procedure, we do not find it possible to uphold the penalty imposed by him. The question of taking the Department's permission would arise only in the case of exercise of discretion by it relating to application of the Rules or the Act. It appears to us there was in fact short-levy of duty, in that it was not permissible for the appellant to set off....