2001 (7) TMI 917

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....lant. Shri Jayachandran, DR, for the Respondent. [Order per : Jeet Ram Kait, Member (T)]. - The appellants have filed this appeal on the ground that duty has been demanded on raw material found short to the tune of Rs. 28,215/-. The appellants have also stated that they have not taken Modvat credit on this raw material and that was also not the allegation in the show cause notice. The bri....

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....r Rules 173Q and 226 of C.E. Rules, 1944. 2. Ld. Counsel, Shri K.R. Natarajan does not contest the confiscation and the redemption fine of Rs. 5000/- as well as the penalty of Rs. 1000/- imposed under Rules 173Q and 226 of the Rules ibid. But he is contesting only the duty confirmed on the raw materials namely C.R. Steel Strips which were found short and for which they have not taken Modva....