SMART RUBBER INDUSTRIES Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) This appeal has been filed by the appellants against the impugned order -in -appeal dated 20 -3 -2003 vide which the appeal had been rejected by the Commissioner (Appeals) having been not filed by the appellant -firm, but by the third person to whom neither show cause notice was issued or personal penalty was imposed in the order -in -original by the adjudicating authority.

(2.) The learned Counsel has contended that the appeal was filed by Shri Ajay Arora who was the Managing Partner of the appellant -firm and as such the same could not be dismissed. On the other hand, the learned JDR has reiterated the correctness of the impugned order.

(3.) I have heard both sides and gone through the record. The perusal of the record shows that show cause notice was issued to the firm. M/s. Smart Rubber Industries (Regd.) wherein confiscation of unaccounted goods found in the factory at the time of visit of the Central Excise officers on 6 -4 -92 and imposition of penalty under Rules 173Q and 226, was proposed. The reply to the show cause notice was filed by the firm and the adjudicating authority through the order -in -original dated 29 -1 -96 ordered the confiscation of the unaccounted goods but gave option to the firm to get the same redeemed on payment of redemption fine of Rs. 40,000/ - and further imposed penalty of Rs. 25,000/ - on the firm.