ROLIFLEX CABLE INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) The appellants manufacture PVC Wire and Cable Falling under Chapter Sub -heading 8544.00 of the Central Excise Tariff Act, 1985. On 29.7.97, the Central Excise Preventive Staff of Jammu Division visited their Unit and on scrutiny of their record, it was found that they were availing the SSI Exemption upto clerances of Rs.30 lakhs. On verification of their invoices it was found that upto that dat e they had the total value of the clerances as Rs.14, 33,065/ -. Therefore, since they had not cross the ceiling of Rs. 30 lakhs for their clerances, no duty was liable to be paid by them. However, the proceedings were initiated against them which culminated in Assistant Commissioner, Jammu Division passing an order dated 31.3.98 in which he imposed a penalty of Rs.5,000/ - under Rule 173 O of the Central Excise Rules, 1944 on the party.

(2.) On appeal, the Commissioner (Appeals) Chandigarh upheld the order passed by the original authority dismissing their appeal.

(3.) The present one is the second stage appeal filed by the party. The matter is listed today for hearing the Stay Petition filed by them. The appellants are not present despite the notice. I have heard Shri Swatantra Kumar, learned JDR for the respondent. As already observed above, there is no duty liability cast on the appellants, they have, however, been subject to a penalty of Rs.5,000/ - under Rule 173e 173Q of the Central Excise Rules, 1944. It, prima facie, appears that penalty is not liable to be imposed in the case where there are no findings of intent to evade payment of duty. Therefore, it appears that no penalty is liable to be imposed on the appellants. In view of this, the appellants are granted waiver from pre -deposit of the aforesaid penalty imposed on them. The matter shall be limited for final disposal in its own turn.