2009 (7) TMI 410

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....man, Consultant, for the Respondent. [Order]. - The brief facts of the case are that the assessees herein are registered manufacturers of plywood and compreg boards. During the visit of the officers of the Divisional Preventive Unit to the factory of the assessees on 16-11-2004, and on verification of the records, registers and balance sheets, it was found that the value of clearances shown in th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....g activity was rejected by the adjudicating authority who confirmed a demand of Rs. 41,300/- under proviso to Section 11A of the Central Excise Act, 1944 together with appropriate interest and imposed equal amount of penalty under Section 11AC of the Act and a penalty of Rs. 1,000/- under Rule 25 of the Central Excise Rules, 2002. The Commissioner (Appeals) accepted the explanation of the assessee....