2006 (11) TMI 417

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....zak, DR, for the Respondent. [Order]. - 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....

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....ighment. Learned counsel would also rely on 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....