2002 (2) TMI 627

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....SDR, for the Respondent. [Order]. -  The appellants filed this appeal against the adjudication order passed by the Additional Collector of Central Excise. 2. In the impugned order, the duty of Rs. 41,415.00 was confirmed against the appellants and a penalty of Rs. 5,000/- was imposed. 3. Brief facts of the case are that the appellants' premises were searched and during v....

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....ages of empty gunny bags, the contention of the appellants is that they had returned 1300 gunny bags to the manufacturer as these bags were defective and of poor quality. In respect of recovery of private records, their submission is that Sh. Sandeep Kumar, who had made the entries in the private records, could be trading in cement and charging commission. 6. During verification, Sh. Sande....