2000 (8) TMI 703

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.... SDR, for the Respondent. [Order]. -  The appellants manufacture Woollen Yarn falling under Chapter 51 of the Central Excise Tariff Act, 1985. On 27-10-1995, the Central Excise preventive staff visited their factory premises and carried out the physical verification of the raw material and finished goods lying in their premises. On physical verification of finished goods, 75 Cartons of ....

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....e also asked to show cause why a penalty should not be imposed on them under Rules 226 and 173Q. These proceedings culminated in the Addl. Commissioner of Central Excise, Chandigarh passing an Order-in-Original dated 14-2-1997 in which he ordered for the confiscation of the seized goods but gave an option to the party to redeem the same on payment of a fine of Rs. 50,000/-. He further confirmed th....

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....n in five different consignments in which necessary intimation in Form D-3 was duly submitted to the Superintendent of Central Excise Range XI, Ludhiana. It was submitted that these goods were received back by them on 27-10-1995 - the date of the visit of Central Excise Officers to their premises. This submission of the party has been dismissed by the adjudicating authority by observing that Lambs....

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.... stated to have been cleared on payment of duty by the appellants. In view of the pointed out discrepancy in the Order-in-Original, therefore, this portion of the order is set aside and the matter remanded to the original authority to pass de novo order keeping in view the above observations. 4. As regards the second part relating to the shortage of duty paid inputs on which the Modvat cre....