2008 (2) TMI 781

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....A.K. Rastogi, DR, for the Respondent. [Order]. - The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of M.S. Ingots, Runners and Risers classifiable under sub-heading No. 7206.90 of the Schedule to the Central Excise Tariff Act, 1985. On 7-9-2001, the Central Excise Officers visited the appellants' factory and verified the stock. The central excis....

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....llants deposited the duty before issue of the show cause notice and there is no material for clandestine removal of the goods and, therefore, imposition of penalty under Rule 25 of the Rules is not warranted. He relied upon the decision of the Hon'ble High Court of Madhya Pradesh in the case of Supreme Industries Ltd. v. CESTAT, New Delhi reported in 2007 (214) E.L.T. 187 (M.P.) and the Hon'ble Hi....