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R.JAYARAMAN, P.K.DESAI
Reliance Industries Ltd. – Appellant
Versus
Collector of Central Excise, Ahmedabad – Respondent
Per Shri R. Jayaraman - Both the appeals, one from the assessee and another from the revenue are against the same Order-in-Original passed by the Collector of Central Excise, Ahmedabad vide Order-in-Original No. 13/Collr/l 989 dated 27.9.1989.
1.1 In the appeal from M/s. Reliance Industries, the only relief claimed is that no penalty Rule 173Q is imposable on them and the amount of Rs. 1/- crore imposed as penalty on them is not legally sustainable. Hence the Collector's order to that extent should be modified and the amount of Rs. 1/- crore imposed as penalty be taken towards interest payable on the wrong credit taken in July, 1983 due to bonafide clerical error.
1.2 In the appeal from the Revenue, they have found fault with Collector's findings giving M/s. Reliance Industries a clear chit with regard to allegation of fraud, collusion, wilful misstatement etc. and failure to consider the evidences and case laws properly on account of which lower penalty has been imposed, which calls for enhancement.
1.3 The facts, in brief, are that M/s. Reliance Industries are alleged to have taken false credit to the extent to Rs. 1.17 crores during July, 1983 and the false credit, was dete
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