2001 (1) TMI 696

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.... for the Respondent. [Order]. - Today the matter is posted for hearing stay application filed by M/s. Punsumi India Ltd. against the Order No. 1074/(KDT)-CE/JPR-I/2000, dated 9-10-2000 passed by the Commissioner (Appeals), Jaipur, upholding penalty of Rs. 5,000/- against the Respondents. As the issue involved is in very narrow compass, I take up the appeal itself for disposal with the consen....

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..../-; that the Commissioner (Appeals) has followed the decision in the case of Alloy Steel Forging (Pvt.) Ltd. v. CCE, Meerut, 1999 (110) E.L.T. 785. The ld. Advocate further mentioned that Commissioner (Appeals) had upheld the penalty in view of the ratio of the said decision; that in the said decision no penalty was imposed even by the lower authorities, and accordingly in the present matter also ....