ADITYA PROMOTORS (P) LTD. Vs. CCE

JUDGEMENT

(1.) The appellants filed this appeal against the order -in -appeal passed by the Commissioner (Appeals)

(2.) Brief facts of the case are that the appellants are engaged in the manufacture of vaccum flasks, thermowares and plastic products. On 20.10.1999, a tempo was intercepted by the revenue authorities near the gate of appellants' unit and on demand, the driver only produced kachha challans and could not produce any duty -paying documents in respect of goods found in the tempo. The goods found in tempo valued at Rs. 23,958.00, were taken into possession and thereafter the appellants' firm was visited by the excise officers and during verification of the records, the goods, valued at Rs. 2,34,177.00 were found in the factory without entering into record. The goods valued at Rs. 6,06, 219.00 were seized from outside the factory and the appellants could not produce proof in respect of duty payment of these goods. The adjudicating authority confiscated the goods and allowed the release of the goods on payment of redemption fine of Rs. 2.16 lakh and confirmed the demand of Rs. 31,510.00. The adjudicating authority also imposed a penalty of Rs. 31,510.00 under Section 11AC read with Rule 173Q of the Central Excise Rules. A separate penalty of Rs. ten thousand was imposed under Rule 173Q of the Rules.

(3.) Heard both sides.