TaxTMI 
TaxTMI 
2004 (11) TMI 389
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....erma, SDR, for the Respondent. [Order]. - In this appeal, the appellants have made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty demand, penalties against the appellants, besides ordering the confiscation of the excess found goods, as detailed therein. 2. I have h....
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....and they found that 2189 Sq. mtrs of finished goods were not entered in the statutory record. The seizure and confiscation of those goods by the authorities below has not been contested by the appellants. Even the imposition of redemption fine of Rs. 5,000/- on the appellants for the release of those goods has not been contested. Therefore, the impugned order in this regard is perfectly valid. ....
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....cond time duty in respect of the same goods could not be legally confirmed against the appellants. The impugned order in this regard is therefore, set aside. 5. Another duty demand of Rs. 72,073/- on the goods which were removed by the appellants on the basis of kacha challans as entered in the note book found in their factory at Sl. No. 1 to 27, has not been contested by appellants Theref....
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....ccepted. There is nothing on record to suggest the availment of Modvat credit by the appellants on the short found raw material. The raw material was purchased by them from the market and out of that raw material, they manufacture the finished goods which they cleared in an clandestine manner detailed above under the cover of kacha challans. The appellants have already deposited the duty in respec....