2003 (1) TMI 217

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....osit. 2. The appeal is against the order of the Commissioner (Appeals) reducing the penalty imposed on the appellant from Rs. 1.82 lakhs to Rs. 79,000/- approx. The penalty was imposed on the ground that the appellant did not pay duty on the scrap that arose in the manufacture of components of heat exchangers. The scrap emerged between 1995 and 1998 at the premises of the job worker, whereas th....

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....ter it has been reduced by the Commissioner (Appeals). It would make little difference to it if the appellant, who can pay duty to the extent of Rs. 500 crores annually to pay Rs. 70,000/- towards penalty. As the departmental representative points out the duty was only paid after the department came to know of its non-payment. In my view, in such a situation, there is no justification for even red....