2003 (1) TMI 193

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..... - The Commissioner (Appeals) has found as under - "5. The appellants, a 100% EOU, are the, manufacturers of Polished Granite Slabs and tiles falling under Chapter Sub-heading No. 6807.00 of the Schedule to the Central Excise Tariff Act, 1985. They cleared for export under B1 Bond, the excisable goods viz, Polished Random Granite Slabs of a quantity of 273.420 Sq Mtrs., vide AR 4 No. 29/94-95,....

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....ssion from payment of duty on the above two consignments. In the absence of the permission granted by the jurisdictional Commissioner remitting the duty involved, the Deputy Commissioner's order demanding Central Excise duty of Rs. 6,66,057/- on the above two consignments is correct. However, the imposition of penalty of Rs. 60,000/- is not justified in the facts and circumstances of the case. The....

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....they have been brought back into the factory with the permission of the proper officer and are still in the factory premises. (b)         All the formalities pertaining to conveying the information about the accident to the Central Excise Authorities were completed within the stipulated period. The Police complaint lodged in this regard was also mentioned....