2004 (10) TMI 373

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....-  After examining the records and hearing both sides, I am of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with pre-deposit, I take up the appeal. It appears from the records and submissions that the original authority had imposed a penalty of Rs. 2,000/- on the appellants under Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1....

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....lants has sought to reinforce this challenge by citing following decisions of the Tribunal :- (1)     Anand Kumar Gupta v. CC, Mumbai, 2000 (120) E.L.T. 407 (T) (2)     Udai Bhaskar Rao v. CCE, Kanpur, 2002 (142) E.L.T. 414 (Tri. -Chennai). 2. Ld. DR submits that it was a fit case for enhanced penalty on the assessee. However, it is fairly conceded t....