2003 (10) TMI 506

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.... [Order]. -  M/s. Chandan Chemicals have filed this Appeal against imposition of penalty imposed on them and confiscation of Sodium Tripoly Phosphate and glycerin. 2. Shri R.K. Goel, submitted that the Applicants are a dealer registered under the Central Excise Rules dealing in chemicals manufactured by M/s. Hindustan Lever Ltd; that they are issuing both modvatable invoices and non-mo....

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....re liable for confiscation for non entry into the statutory records. 3. Countering the arguments, Shri S.C. Pushkarna, learned Departmental Representative reiterated the finding as contained in both the Orders passed by the lower authorities and submitted that the Appellants had not accounted the goods stored by them which was required to be done under the provisions of Rules 52AA and 57AE(3....