PERFECT INDUSTRIES Vs. COMMISSIONER OF C. EX., BANGALORE

JUDGEMENT

(1.) THIS appeal is against the confiscation and imposition of fine of Rs. 4,000/ - imposed on 31,680 Nos. of Welding Electrodes valued at Rs. 33,000/ - which were seized by the Officers when they visited the appellants factory on 2 -4 -1993. These electrodes were found to be unaccounted, packed in 33 cases and were about to be removed without payment of duty. The impugned order of Collector also demanded duty of Excise amounting to Rs 3,28,790.53 for the period April 1992 - March 1993 on Welding Electrodes cleared without payment of duty and penalties were imposed on the manufacturer appellants under Rules 52, 173Q(1) & 226 amounting to Rs 30,000/ -and on the Sole Proprietor Shri T. Rudrappa of Rs. 15,000/ - under Rule 209A of the Rules.

(2.) WE have heard learned Advocate for the appellants and Smt. Radha Arun, SDR for the Department and after considering the submissions find -

(3.) APPEAL allowed partially as above setting aside penalty of Rs. 15,000/ - on Shri T. Rudrappa, Proprietor; the appeal as regards the determination of duty, redemption fine and penalty under Rules 52A, 173Q(1) and 226 is dismissed.