2003 (3) TMI 594

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..... Parelkar, JDR, for the Respondent. [Order]. -  The above appeal arises out of the order of the Commissioner of Central Excise (Appeals) imposing redemption fine of Rs. 50,000/- and penalty of Rs. 40,000/- on the appellants herein. The brief facts of the case are that on visit of the Central Excise officers to the appellant's factory on 2-10-1996 excess stock of 313 pieces of processed....

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....e Mills. 2. I have heard both sides. 3. The defence of the mills that the excess stock seized was the production of that day and therefore could have been entered into till the evening of 2-10-1996 is not acceptable in view of the admission of the partner of the mills that the excess goods found were in the nature of finished goods and there is nothing in his statement to show that....