A.V. ELECTRONICS Vs. CCE, MEERUT

JUDGEMENT

(1.) THE appellant had filed an appeal against the order dated 27.8.1998 passed by the Commissioner (Appeals) Central Excise, Ghaziabad vide which he confirmed the order in original No. 29/ADC/97 dated 28.11.1997 passed by the Additional Collector of Central Excise, NOIDA. The facts out of which the present appeal arises, may briefly be stated as above: - -

(2.) THEREAFTER , the proceedings were initiated against the appellant and show cause notice was served on him wherein the necessary details were given. It was intimated in that notice that the appellant had crossed the exemption limit on 31.7.1995 and was required to apply for the Central Excise Registration and to clear goods on payment of central excise duty. The appellant was accused of the violation of the provisions of Central Excise Act and Rules framed thereunder.

(3.) ADDITIONAL Commissioner Central Excise, thereafter proceeded to conclude the proceedings and examined the relevant documents seized from the factory premises of the appellant. He, vide order dated 28.11.1997 ordered the confiscation of the goods with option to the appellant to get the same redeemed on payment of fine of Rs. 35,000/ -. He also raised demand for deposit of Central Excise duty to the tune of Rs. 1,79,055/ - and imposed penalty of Rs. 60,000/ - on the appellant firm and Rs. 25,000/ - on Shri A.D. Sapra, its proprietor.