RAJPUTANA CEMENT LTD. Vs. COMMISSIONER OF CENTRAL EXCISE,

JUDGEMENT

(1.) THE appellants filed this appeal against the adjudication order passed by the Additional Collector of Central Excise.

(2.) IN the impugned order, the duty of Rs. 41,415.00 was confirmed against the appellants and a penalty of Rs. 5,000/ - was imposed.

(3.) BRIEF facts of the case are that the appellants' premises were searched and during verification, it was found that nine bags were cleared without payment of duty and there was shortage of 1319 empty gunny bags and there were also private records seized from the premises which show that they were receiving the inputs without entering into their statutory record and cleared the final product without payment of duty. On this count, the impugned order was passed after issuing a show cause notice.