2004 (1) TMI 404

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....the Respondent. [Order]. -  Appellants filed these appeals against the common order in appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that appellants are engaged in the manufacture of A/C Kits. On 22-3-2001 the Officers of Central Excise Department visited the factory of the appellants and during the verification of the stock, 34 A/C Kits were found excess....

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.... commission on the part of the Director to evade payment of duty. Therefore, the penalty on the Director is not sustainable 6. The contention of the Revenue is that at the time of verification, the appellants were failed to produce any record in support of their contention is that the 34 A/C Kits are of their day's production. The Departmental Representative reiterated the finding of the low....