SARMANGAL SYNTHETICS LTD. Vs. CCE

JUDGEMENT

(1.) THE Appeal and the Stay Petition are directed against the Order -in -Appeal No. 92/03 dated 31.3.2003. As the matter lies in a short compass, the Stay Petition and Appeal are taken up together for disposal as per law.

(2.) THE Ld. Consultant Shri K. Krishnan Kutty appeared on behalf of the appellant/applicant submits that duty was paid on 1.3.2000 before the issue of the Show Cause Notice, which was issued on 10.8.2000. Therefore, the penalty should not have been imposed on them. He further submitted that they were ignorant about the legal position and cleared the goods on the pre -budget day by making debit entry in RG 1, but by mistake did not make the entry in the RG 23A Part II, although, in the invoices, the debit entry was mentioned. He, therefore, submitted that the goods should not have been confiscated and no RF should have been imposed and not penalty should have been levelled on them. The Ld. consultant has also produced photocopies of the extract of RG 1 duly certified by the Superintendent of Central Excise Divisional, Pollachi.

(3.) APPEARING on behalf of the Revenue, Ld. JDR Shri C. Mani submits that there was a deliberate attempt on the part of the assessee to evade payment of duty and they had declared the last invoice and 265 as at 6. 00 p.m., on the pre -budget day and had raised invoice for their clearance made on 28.2.2002. He, therefore, submitted that there is a violation of Rules 52A, 9(1), 173G, 224 and 226 and goods are, therefore, rightly confiscated and redemption fine imposed. He submitted that penalty under 173Q has also been rightly imposed. He, therefore, submitted that the appeal should be rejected and the impugned order of the lower authority sustained.