2000 (3) TMI 638

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.... Shri S.P. Rao, JDR, for the Respondent. [Order per : Justice K. Sreedharan, President]. -  Appellant is engaged in the manufacture of Cold Rolled Strips and Steel Tubes classifiable under Chapter sub-heading 7306.90 of the Schedule to the Central Excise Tariff Act, 1985. They sold the goods manufactured from their factory to dealers. Appellant transferred certain quantity of the good....

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....4/CE/AQC/97, dated 14-1-1997 confirmed the demand. By the said order a further sum of Rs. 1,40,000/- was imposed as personal penalty under Rule 173Q. Appellant took up the matter in appeal and the Commissioner (Appeals) dismissed the same by Order-in-Appeal No. 1007/CE/CHD/99, dated 11-6-1999. Hence this appeal. 2. The fact that appellant cleared manufactured goods from the factory to deal....