PRAKASH PACKAGING Vs. COMMISSIONER OF CENTRAL EXCISE, INDORE

JUDGEMENT

(1.) THE appellants filed this appeal against the imposition of penalty of Rs. ten thousand under Rule 173 Q of the Central Excise Rules.

(2.) HEARD both sides.

(3.) KEEPING in view the fact that the appellants cleared the goods over and above the limit prescribed under the small scale exemption notification without payment of duty, I find that the penalty imposed on the appellants under Rule 173 Q of the Central Excise Rules, does not call for any interference. The appeal is dismissed. (Dictated in Court).