2001 (11) TMI 768

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....Appellant. Shri D.N. Chaudhary, JDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - These two appeals have been filed by M/s. Aggarwal Rubber Mills and Flexo Industries, being aggrieved with the Order Nos. 691/2000, dated 28-3-2000 and 2303/99, dated 31-12-99, both passed by the Commissioner (Appeals). 2. Shri K.K. Anand, learned Advocate, submitted that M/s. Aggarw....

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.... lakhs, demanded Central Excise duty amounting to Rs. 76,516/- in respect of 407 pieces of Rice Rubber Rolls found short and imposed penalty of Rs. 84,000/- on Aggarwal Rubber Mill holding that Aggarwal Rubber Mills had failed to produce any documentary evidence to prove that the factory had been leased to M/s. Flex Industries on 1-10-96; that 1396 pieces of Rice Rubber Rolls were manufactured and....

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....ommissioner (Appeals) only on the ground that no cause of filing appeal by M/s. Flex Industries was there as neither any penalty nor any redemption fine was imposed on them; that these 1396 pieces were manufactured by M/s. Flexo Industries and their confiscation and release on payment of redemption fine is not justified in law. 3. Countering the arguments, Shri D.N. Chaudhary, learned DR, ....

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....to establish that the factory was leased out by M/s. Aggarwal Rubber Mills to M/s. Flexo Industries on the date of visit of the officers as neither they had applied for cancellation of registration to Excise Authorities nor Flexo Industries had applied for registration in their name. 1396 pieces found in the factory premises were not accounted for in the statutory register and as such they are lia....