2000 (10) TMI 801

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..... Singh, SDR, for the Respondent. [Order]. - The appellants filed this appeal against the order-in-appeal dated 9-12-99 passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of PVC wires & cables and PVC compound. On 9-5-96, the factory premises of the appellants was visited by the Central Excise officers and on physic....

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....he stock taking was done on estimate basis. He, further, submits that the penalty is on the higher side. He, therefore, prays that the appeal be allowed. 4. Ld. S.D.R., appearing on behalf of the Revenue, submits that physical verification of stock was done in the presence of Shri Sharad Kumar Gupta, partner of the company and he admitted the shortages of raw materials as well as the final....