Judgment Search Results Home > Cases Phrase: konkan passenger ships acquisition act 1973 section 14 penalties Sorted by: recent Court: customs excise and service tax appellate tribunal cestat mumbai Year: 1988 Page 1 of about 1 results (0.097 seconds)

P.M. Barot of Ghanshyam Tobacco Vs. Collector of C.E.

Court : Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai

Reported in : (1988)(18)LC632Tri(Mum.)bai

1. The Revision Application filed before the Central Government against the order bearing No. 44 of 1981 dated 11.3.1981 passed by the Central Board of Excise and Customs statutorily stood transferred to the Tribunal for being heard as an appeal.2. The Collector of Central Excise, Baroda in an adjudication proceeding ordered the appellant to pay the duty of excise at the appropriate leviable rate on 15823.7 kgs. of unmanufactured tobacco stated to have been illicitly received into and removed from their L-2 premises. He also imposed a penalty of Rs. 200/- on each of the 98 sale notice under Rule 32 stating each transaction as a separate and independent transaction. He further imposed another penalty of Rs. 2,000/- under Rule 40 in respect of 2 T.P.I. dated 15.4.1978 and 4.4.1978 under Rule 40 of the Central Excise Rules.3. Feeling aggrieved by the order, the appellants herein, preferred an appeal before the Central Board of Excise and Customs and the Board, while setting aside the dem...