KOTHARI POUCHES LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal which has been filed by the appellants against the impugned order -in -appeal, the issue relates to the imposition of penalty on the appellants.

(2.) The learned Counsel has contended that the goods had never been claimed by the appellants as manufacturer or even as purchaser from any trader and the same had been also not recovered from their premises. Therefore, no penalty under any provision of the law could be imposed on them.

(3.) On the other hand, the learned JDR has reiterated the correctness of the impugned order.