1995 (8) TMI 198

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.... JDR, for the Respondent. [Order]. - This is an appeal against the order dated 4-7-1991 passed by the Collector, Central Excise (Appeals) by which he held that the order passed by the Deputy Collector imposing a penalty of Rs. 2,000/- on the appellants was sustainable. Appearing on behalf of the appellants Shri S.S. Mehra, Learned Consultant submitted that the appellants factory was visited ....

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....aside. In support of his contention he placed reliance on the Tribunal's decision in the case of Associated Cylinder Industries Ltd. v. Collector of Central Excise reported in 1990 (48) E.L.T. 460 and Sayaji Iron & Engg. Co. Pvt. Ltd. v. Collector of Central Excise reported in 1990 (45) E.L.T. 104. 2. On behalf of the respondent, Shri Somesh Arora, JDR submitted that the Deputy Collector h....