1998 (2) TMI 180

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....JDR, for the Respondent. [Order]. - Short question involved in this case is whether the Certificate of Registration can be revoked by the Commissioner of Central Excise for breach of the provisions of Rule 57GG of the Central Excise Rules, 1944. This issue stands settled by a series of judgments of this Bench. One of such judgments is in the case of M/s. Goel Industries and M/s. Shree Bishan....

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....e, therefore, submits that the penalty of Rs. 35,000.00 imposed by the Commissioner is highly disproportionate to the penalties normally being imposed by the same Commissionerate, as Commissioner of Central Excise, Calcutta-II. He, therefore, submits that the penalty of Rs. 35,000.00 be substantially reduced, more or less keeping the raito of the Tribunal's judgment in view in the case of Goel Ind....

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....Industries case and in this case. 5. Further point urged by the learned Consultant is that while booking offence in the case of search and seizure, a sum of Rs. 3,95,000.00 was recovered from the appellant's premises. The Commissioner has held that Rs. 3,95,000.00 was not liable to confiscation and therefore, he ordered release of the same. But before ordering release of the same, the Comm....