ADITYA INDUSTRIES Vs. COMMISSIONER OF C. EX., HYDERABAD

JUDGEMENT

(1.) THIS appeal has been filed against the Orders -in -Appeal Nos. 67 & 68/2003 (H -II) C.E. dated 6 -11 -2003, passed by the Commissioner of Customs & Central Excise (Appeals), Hyderabad.

(2.) THE appellants are the manufacturers of Air Conditioners, Deep Freezers, Bottle Coolers, Water Coolers, Cooling Coils and Condensers which are all excisable goods. After certain investigations, the Revenue proceeded against the appellants by issue of show cause notice demanding duty and proposing penalties. The Original Authority in his Order dated 31 -3 -2000 confirmed the duty demand of Rs. 12,85,507/ -. He imposed a penalty of Rs. 1,00,000/ - on the appellants under Rule 173Q of the Central Excise Rules, 1944. He confiscated the plant and machinery. However he gave an option to redeem the goods on payment of fine of Rs. 25,000/ -. He imposed a penalty of Rs. 50,000/ - on Shri G. Somasekhara Rao of G.P.A. Holder of the appellants. The appellants appealed to the Commissioner (Appeals). But the Commissioner (Appeals) upheld the order of the Original Authority.

(3.) SHRI M.S. Nagaraj, learned Advocate appeared on behalf of the appellants. He urged the following points :