CCE Vs. ROYAL PROCESSORS (P) LTD.

JUDGEMENT

(1.) This is Revenue's appeal against the Order of Commissioner (Appeals) vide which he had set aside the penalty amount of Rs. 31,000 imposed upon the respondents.

(2.) I have heard Ld. JDR, Shri Randhir Singh for the Revenue/appellants and the respondents are absent.

(3.) The respondents are engaged in the processing of fabrics and sent one cheque dated 30.9.97 for an amount of Rs. 30,100 to the Chief Accounts Officer, Chandigarh in terms of the provisions of Trade Notice No. 6 -CE/84 (4 -MISC) dated 22.4.84. After sending the cheque, they made clearances against the same. However, the said cheque was not accepted by the Chief Accounts Officer on the ground that the terms of the Trade Notice does not permit the respondents to avail the facility and the same was returned back to the respondents through their jurisdictional Central Excise authorities. In the meanwhile, the respondents had cleared the goods. However, on receipt of the cheque, they deposited the duty amount for the goods cleared in the meanwhile along with interest.