2002 (4) TMI 673

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....asimha Murthy, JDR, for the Respondent. [Order (Oral)]. -  This appeal arises out of and is directed against the Order-in-Appeal dated 3-4-2000 passed by the Commissioner of Customs and Central Excise (Appeals), Hyderabad. 2. The appellants are the manufacturers of Charminar brand of quimon falling under Chapter 94 of the Schedule to the Central Excise Tariff Act, 1985. Accordin....

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....issioner. 3. Shri Balakrishna, appearing for the appellants submitted that as can be seen from the records, out of 1250 boxes, 450 boxes were very much available in the factory and were not cleared without payment of duty. At the most it may be a case for penalty since they were not properly accounted. He submitted that the Serial numbers on the 450 boxes were marked erratically and accord....

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....uments advanced on behalf of the party that 450 boxes were not liable for confiscation since they were lying in the factory. It was also submitted that at best it may attract penalty for not accounting. I find that Deputy Commissioner in his order while dropping the facilities for confiscation he has levied the penalty of Rs. 35,000/- under Rules 9(2), 52A, 226, 173Q and 209 of Central Excise Rule....