2004 (4) TMI 448

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....te, for the Appellant. Shri S.M. Tata, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - The applications seek waiver of duty demands made and penalties imposed under Order-in-Original No. 15/Comm/Meerut-I/2003, dated 26-9-2003 passed by the Commissioner of Central Excise, Meerut in respect of M/s. Prestige Lights Ltd. and M/s. Pooja Luminaires (P) Ltd., Rishikesh. The dut....

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....xcisable goods. On merits the appellant's contention is that the excess goods sold were goods which had been purchased from traders and re-sold. Thus, the appellants deny having manufactured quantity in excess of what had been recorded in the statutory books and cleared on payment of duty. The appellants have also tried to show, with the help of expert certificate, that the so-called excess quanti....

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....g Director and his wife. He also emphasized that investigation had established that the appellant's explanation regarding trading activity in bulb is entirely false, inasmuch as the appellant's suppliers were not engaged in trading of bulbs. The learned SDR has also pointed out the expert opinion is prima facie entirely unreliable both for want of credibility of the experts and for the reason that....