{"id":20214,"date":"2001-08-02T00:00:00","date_gmt":"2001-08-01T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-bpl-sanyo-utilities-vs-the-commissioner-of-customs-on-2-august-2001"},"modified":"2017-06-20T19:49:25","modified_gmt":"2017-06-20T14:19:25","slug":"ms-bpl-sanyo-utilities-vs-the-commissioner-of-customs-on-2-august-2001","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-bpl-sanyo-utilities-vs-the-commissioner-of-customs-on-2-august-2001","title":{"rendered":"M\/S Bpl Sanyo Utilities &amp; &#8230; vs The Commissioner Of Customs, &#8230; on 2 August, 2001"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Bangalore<\/div>\n<div class=\"doc_title\">M\/S Bpl Sanyo Utilities &amp; &#8230; vs The Commissioner Of Customs, &#8230; on 2 August, 2001<\/div>\n<div class=\"doc_citations\">Equivalent citations: 2002 (140) ELT 249 Tri Bang<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>  Shri G.A. Brahma Deva  <\/p>\n<p> 1. The issue relates to imposition of penalty under Rule 173Q of the Central Excise rules. The appellant took modvat credit on certain inputs in month of July 1995. On knowing that he was wrongly taken the credit, same was reversed before the issue of show cause notice. Arguing for the appellants, Shri Raghu Submitted that admittedly the party availed excess credit in the month of July 1995 and on knowing that credit was wrongly taken, same was reversed in the month of July 1995 itself. A show cause notice has been issued in February 1996 for imposition of penalty. The Assistant Commissioner who adjudicated the matter imposed penalty of Rs. 25,000. On an appeal filed by the party, the Commissioner (Appeals) had reduced the amount to Rs. 20,000. It was a contention of the party that the penalty could not be imposed under Rule 173Q because of the fact that excess credit wrongly taken was reversed even before the issue of show cause notice. In support of his contention, he relied on the decision in the case of Siemens Ltd V\/s CCE, Aurangabad reported in 1999 (34) RLT 831 (CEGAT) as well as in the Order 852\/2001 dated 30th April 2001 in the case of Sub Zero Ice-cream Pvt Ltd V\/s Commissioner of Central Excise, Bangalore (Appeal No. E\/1724\/97).\n<\/p>\n<p>2. Smt Radha Arun arguing for the Revenue justified the action of the Department in imposing the panalty. She submitted that since the Commissioner has already reduced the quantum of penalty amount no further reduction is called for the facts and circumstances.\n<\/p>\n<p> 3. I have carefully considered the matter. I find that with reference to the very issue, the Tribunal in the cases referred to above has taken the view that penalty was not imposable where the assessee has taken corrective steps before the issue of show cause notice. Following the ratio of the decision referred to above, I accept the contention of the party and accordingly appeal is allowed with consequential relief, it any.\n<\/p>\n<p> (Pronounced and dictated in open Court) <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Bangalore M\/S Bpl Sanyo Utilities &amp; &#8230; vs The Commissioner Of Customs, &#8230; on 2 August, 2001 Equivalent citations: 2002 (140) ELT 249 Tri Bang ORDER Shri G.A. Brahma Deva 1. The issue relates to imposition of penalty under Rule 173Q of the Central Excise rules. The appellant took [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-20214","post","type-post","status-publish","format-standard","hentry","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>M\/S Bpl Sanyo Utilities &amp; ... vs The Commissioner Of Customs, ... on 2 August, 2001 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-bpl-sanyo-utilities-vs-the-commissioner-of-customs-on-2-august-2001\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S Bpl Sanyo Utilities &amp; 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