CCE Vs. KURT-O-JOHN SHOE COMPONENTS

JUDGEMENT

(1.) The Revenue filed this appeal against the Order -in -Appeal passed by the Commissioner (Appeals).

(2.) The brief facts of the case are that the respondents are a 100% Export oriented unit. On 24.1.98, the officers of Central Excise Department visited the factory of the respondents and during the verification, it was found certain finished goods were found in excess to the statutory records. A show cause notice was issued to the respondents on the ground that the goods found in excess of the balance shown in the RG -1 record liable for confiscation and imposition of penalty on the respondents. The adjudicating authority ordered the confiscation of the goods and also ordered that the goods to be redeemed on payment of redemption fine of Rs. 3,16,000/ -. A penalty of Rs. 4,20,000/ - was also imposed on the respondents. The respondents filed the appeal and the same was allowed by the Commissioner (Appeals).

(3.) Heard both the sides.