TaxTMI 
TaxTMI 
2004 (7) TMI 536
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....e Respondent. [Order]. - The above captioned appeals have been directed against the common impugned order-in-appeal vide which the goods of the appellants No. 1 had been ordered to be confiscated which involved excise duty of Rs. 61,034/- with permission to get the same redeemed on payment of redemption fine of Rs. 95,365.50 and penalty of Rs. 10,000/- each has been imposed on both the appellan....
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...., in my view, cannot be accepted. From the record, it is evident that the goods were cleared without payment of duty by the manufacturer and the invoice issued was not genuine. The price of those goods including the duty was paid by the appellants later on. The debit entry was also accordingly made by the manufacturer in the record subsequently after having been caught by the Central Excise Depart....
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....of the appellants. The Asstt. Commissioner who issued the show cause notice, prima facie, under the Central Excise Act being an Excise officer was competent to issue the same. Moreover, no prejudice can be said to have been caused to the appellants on that score when they were heard by the adjudicating authority as well as by the first appellate authority. 4. In view of the discussion made a....