2006 (11) TMI 417

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..... - Heard both sides and perused record. It is seen that appeal itself can be disposed of. Accordingly, I proceed with the appeal after dispensing with the requirement for pre-deposit. 2. Under the impugned order, confiscation and penalty have been upheld. The offence itself is that the appellant had not entered part of its produce in the statutory record of production. 3. The submis....

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....the decision of this Tribunal in the case of Orient Cerwool Ltd. v. C.C.E., Rajkot (Order No. CI/1143/WZB/2003 dated 30-4-03) in Appeal No. E/328/99-BOM in support of the contention that penalty under Rule 173Q(1)(b) is not attracted in a case where excess material is found in the factory itself. 4. The contention of the learned SDR is that since the excess remains admitted, there is violati....