2001 (1) TMI 643

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....and of Rs. 2,71,003/- under Section 11A of the Central Excise Act, 1944 and imposing penalty of the equal amount under Section 11AC of the Act and another penalty of Rs. 1,00,000/- under Rule 173Q of the Central Excise Rules on them. 2. The facts giving rise to this appeal may briefly be stated as under : 3. The appellants are engaged in the manufacture of cold-rolled strips falling under sub-heading 7211.51 of the CETA. The Preventive officers paid a surprise visit to their factory on 23-4-1994 and found that there was shortage of 7.8019 MT of CR strips (finished product) and 40.420 MT of HR coils (raw material). It also revealed that they were maintaining private weighment register giving details of the description of the ....

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....ey remained unsuccessful as their appeal was rejected and the order of the Deputy Commissioner was affirmed by the Commissioner (Appeals). 4. The appellants have come up in appeal before the Tribunal against the impugned order of the Commissioner (Appeals). 5. So far as the duty liability of the appellants amounting to Rs. 2,71,003/- for the shortage of finished goods and the raw material is concerned, the same has not been challenged before him by the learned Counsel. There are concurrent findings of both the authorities below that the Preventive Party found the shortage of 7.8019 MT CR strips (finished products) and of 40.410 MT of HR coils (raw material) on conducting the raid on 23-4-1994 on the factory premises. These f....