2008 (11) TMI 490

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....pellant. None, for the Respondent. [Order]. - The brief facts of the case are that on 12-7-2003 Central Excise Officers of Lucknow visited the factory of the respondent who are manufacturer of cement. On physical verification of stock of finished goods, 45 bags of cement were found in excess for which no explanation was given by the factory Manager Shri S.D. Sharma. The officers took the ....

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....y and also proposing penal action; the notice was adjudicated by the Assistant Commissioner vide order dated 18-1-2006 confiscating the seized goods which were found in excess with an option to redeem the same on payment of fine of Rs. 1,000/- and imposing penalty of Rs. 1,000/-; confirming duty demand of Rs. 1,82,497/- on the clandestinely cleared cement and imposing penalty of equal amount of Rs....

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....excess duty was required to be paid by them. The theory of 1 kg. of cement in excess in each bag without payment of duty has been established not only by physical weighment but also admitted by the Manager and the Managing Director of the unit. The Commissioner (Appeals) reliance on the Tribunal's decision in Manisha Pharma Plast Pvt. Ltd. v. CCE, Surat - 1999 (108) E.L.T. 273 is misplaced for the....