CCE, BHOPAL Vs. SUPER ADDITIVES PVT. LTD.

JUDGEMENT

(1.) IN this appeal filed by the Revenue, the only ground taken is whether the penalty could be imposed under Section 11AC of the Central Excises Act when no such proposal was there in the show cause notice and the ground on which it was proposed to impose penalty under Section 11AC of the Act has not been detailed. The respondents, M/s. Super Additives Pvt. Ltd. are not present.

(2.) I have heard Shri M.D. Singh, SDR and have gone through the facts on record.

(3.) ON going through the facts on record, I find that in the circumstances of the case, no interference is called for in the view taken by the ld. Commissioner of Central Excise (Appeals). The amount of penalty involved was Rs. 19,507/ -. A penalty of Rs. 5,000/ - had already been imposed under Rule 173 Q (d) of the Central Excise Rules. A redemption fine of Rs. 2,000/ - in lieu of the confiscation of the vehicle had also been imposed. I consider that a further fine of Rs. 15,000/ - with regard to the seized goods had also been imposed.