2004 (2) TMI 476

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..... [Order]. - This is a Revenue appeal directed against the order-in-appeal whereunder the respondents' appeal against the order-in-original was allowed. In the order-in-original, duty of Rs. 55,370/- was confirmed against the respondents along with imposition of penalty of equivalent amount. Besides, a penalty of Rs. 30,000/- was also imposed on the company and Rs. 25,000/- on the Managing Dire....

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....entral Excise duty. 3. Heard both sides. 4. The dispute relates to liability to duty in respect of replacement of damaged goods with the goods manufactured by the respondents by using bought out items, and clearance of such replacement goods without following the Central Excise procedures. The duty demand of Rs. 55,370/- has been paid before the issue of show cause notice, a fact alrea....