FONTASEY ENGINEERING EXPORTS Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE challenge in the present appeal is to personal penalty of Rs. 2,018/ - imposed under Rule 25 of Central Excise Rules, 2002 on the appellants, who is 100% EOU on the ground that they had cleared capital goods without specific permission by the Development Commissioner, SEEPZ or by the Jurisdictional Deputy Commissioner Central Excise. It is not disputed by both sides that due intimation was given by the appellants and permission of the appropriate authorities was sought following numerous reminders. The appellant's contention is that in spite of the their approaching the authorities, neither the permission was granted nor denied. In these circumstances, I agree with the appellant's representative that imposition of penalty upon them is neither justified nor warranted, the same is accordingly set aside.