Customs, Excise and Gold Tribunal - Delhi
M/S. S. Kumar Detergent (P) Ltd. vs Commissioner Of Central Excise, ... on 18 April, 2001
ORDER
S.S. Kang, Member
1. Heard both sides. Appeal is admitted.
2. The applicants filed this application for waiver of pre-deposit of Rs.15,000/- penalty imposed under Rules 173 Q of Central Excise Rules. The applicants relied upon the decision of the Tribunal in the case of BHillai Conductors (P) Ltd. Vs. C.C.E. Raipur, reported in 200 (125) E.L.T. 781 (Tribunal) where the Tribunal held that in the absence of any mens rea unaccounted goods found in bonded store rooms, the assessee is not liable the penal action under Rule 173Q of the Central Excise Rules. They are only liable under Rule 226 of the Central Excise Rules. In view of he above decision of the Tribunal, prima facie, it is not a fit case for total waiver of penalty. The applicant is directed to deposit a sum of Rs.2000/- within a period of 4 weeks. On deposit of Rs.2000/-, the remaining amount of penalty is waived for hearing of the appeal. To come up for reporting compliance on 21.5.2001.