2000 (10) TMI 258

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.... Shri K. Goel, SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - M/s. P.R. Auto industries have filed the present appeal being aggrieved with the Order-in-Appeal No. 682-C.E. DLH/2000, dated 28-7-2000 passed by the Commissioner (Appeals), New Delhi. 2. Shri J.S. Agarwal, ld. Advocate, submitted that the Appellants are a tiny unit, engaged in the manufacture of Auto C....

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....26 read with Rule 173Q, holding that the Appellants were not maintaining the records; that Commissioner (Appeals) also rejected their appeal observing that they had not filed any documentary evidence in support of their contention that they were maintaining proper records. He, further, mentioned that as the document seized from them had not been returned by the Department, they could not produce a....

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....he Appellants did not maintain the simplified Register, they had violated the provisions of Central Excise Rules and as per Rule 173Q, goods are liable for confiscation and penalty is imposable on them; that letter dated 10-9-1997 was not before the Adjudicating Authority as there is no mention of the said letter in the Adjudication Order. 4. We have considered the submissions of both the ....