2003 (4) TMI 173

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....e appeal together for decision as per law. 2. This appeal is directed against the Order-in-Appeal No. 79/2002 (M-II), dated 22-7-2002 by which the learned Commissioner has confirmed the demand of duty of Rs. 24,292/- on the clearance of milling machine without payment of duty and also penalty of Rs. 28,000/- imposed on the appellant under Rule 173Q of the Central Excise Rules. 3. Appearing on be....

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....28,000/- under Rule 173Q may be set aside. 4. Heard learned DR Shri P. Devaludu who has perused the judgment rendered by CEGAT in the case of Amritsar Crown Caps (P) Ltd. (supra) and leaves the matter to the discretion of the Tribunal. 5. I have carefully considered the submissions made by both sides and find that the duty of Rs. 24,292/- was debited by them on 29-3-2000 vide entry No. 34 in RG.....