U.T. LTD. Vs. CCE

JUDGEMENT

(1.) Appellant filed this appeal against the order -in -appeal passed by the Commissioner (Appeals). The appellants in the manufacture of Pumps, Hydraulic Lift Assembly. The Officers of the Central Excise visited the factory on 19.9.1999 and on verification of the record the following discrepancies are found in their statutory record.

(2.) The goods sent to the job work not received back within the prescribed period as provided under Rule 57G of the Central Excise Rules. These goods involved duty of Rs. 48.115.00.

(3.) After issuing a show cause notice the adjudicating authority confiscated the 532 pumps and allowed the release of the same on payment of redemption fine of Rs. 10,000. The aluminum scrap was also confiscated and allowed to release on payment of redemption fine of Rs. 5,000. The duty of Rs. 88,150,00 was confirmed. A penalty of Rs. 88,150.00 was imposed under Section 11AB of the Central Excise Act, 1944 and Rule 57(1) of the Central Excise Rules. A penalty of Rs. 5,000 was imposed under Rule 173Q of the Central Excise Rules, 1944.