2001 (7) TMI 851

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....umar, JDR, for the Respondent. [Order]. - The facts in brief in this case are that the appellants manufacture Refrigerators, Washing Machines and Dish Washing Machines falling under Chapter 84. They are also availing Modvat credit on the inputs under Rule 57A of the Central Excise Rules, 1944. Their factory premises was visited by the Central Excise Officers on 28-6-1994 and on conducting th....

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.... amount of Rs. 1,49,210/- already paid and further imposed a penalty of Rs. 25,000/- on the party under Rule 173Q of the Central Excise Rules, 1944. 3. The party filed an appeal but the same stood rejected vide order dated 23-10-2000 passed by the Commissioner (Appeals), Jaipur. 4. The present is the second stage appeal against the above order of Commissioner (Appeals). I have hear....

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....ted the amount in their RG 23A Pt. II account on 26-5-1997 after about a period of three years from the discovery of the shortage. Thereafter the Department issued them a notice for the appropriation of this amount and for imposition of penalty. The liability to pay the impugned amount as such is not disputed and since the same is already paid and the notice is only for the appropriation of the sa....