2003 (11) TMI 540

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Respondent. [Order]. - Heard both sides. 2. The ld. Counsel has pleaded that the main charge of suppression of production and clandestine removal of "aerated waters" has been dropped by the ld. Commissioner after critical examination of the various records maintained by the appellants. The show cause notice proposes imposition of penalty under Rule 173Q, without elaborating as to which ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tine removal, having became final, the conclusion regarding violation of Rule 173Q must be set aside. The ld. Counsel, therefore, pleads that, the penalty imposed may be set aside. 3. The DR, on the other hand, supports the order passed by the Commissioner on the ground that, there has been a failure to properly account for the details of "wastage" occurring at the various stages of manufact....