2001 (2) TMI 352

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....a Shankar, SDR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of fabric bags and they were availing the benefit of Modvat credit. On 5-3-1997, the factory of appellants was visited by the officers of the Revenue. On scru....

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....cation of the goods found un-accounted for in their statutory record and penalty of Rs. 2000/- was imposable under Rule 226 of the Rules and up-held the confiscation of the goods by applying Rule 226 of the Rules and imposed a penalty of Rs. 2,000/- under Rule 226 of the Rules. 3. Heard both sides. 4. The contention of the appellants is that the Commissioner (Appeals), in the impug....