2000 (6) TMI 372

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....for the Respondent. [Order]. - These two applications sought stay of the operation of the Commissioner(Appeals)' order. The respondents were not present but had sent submissions seeking disposal. On perusal of the proceedings it appeared that the issue being short, the appeals themselves could be taken up for disposal. This was done after hearing Shri Choubey, JDR for the appellant Commissio....

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....rds and registers, which otherwise a manufacturer is required to maintain. However, the provisions have been made making it obligatory on their part to maintain simple record showing production and clearance, which admittedly the appellants have failed to maintain. Be it as it may, this is not the valid reason for seizure of the goods and its confiscation. It is a well settled law that if the good....

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.... present case of the appellants, the ingredients of rule 173Q are not present, the penalty cannot be imposed, in the same manner, the ingredients of rule 209A are also absent in the case of penalisation of the Director of the appellant firm. Therefore, the penalty imposed in the impugned order is not sustainable." 3. The respondents had reiterated the claim made by them before the Commissi....