SUKALP AGENCIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) Present appeal under section 35-G of the Central Excise Act, 1944 has been preferred against the judgment and order dated 19.03.2013 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi in Appeal No. E/2498/2008; Sukalp Agencies vs. the Commissioner of Central Excise, Lucknow.

(2.) The brief facts of the case are that the appellant M/s. Sukalp Agencies, Lucknow is engaged in the manufacturing of D. G. Sets. On 30.07.2002, a team of Central Excise Officers visited the factory premises, where various discrepancies in the stocks and records were found. So, various additions/penalties were made, which were partly upheld by the Tribunal. Being aggrieved, the appellant has filed the present appeal.

(3.) With this background, Sri Ratnesh Chandra, learned counsel for the appellant submits that in the appeal, entire judgment has been challenged but he will confine his argument to the forth allegations mentioned in the impugned order, which relates to the duty demand of Rs.19,58,726/- as well as penalty of equal amount.