2009 (5) TMI 752

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....ant. Shri S.N. Srivastava, DR, for the Respondent. [Order per : P.K. Das, Member (J)]. -  The relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Pipes and Tubes classifiable under Chapter 73 of the Central Excise Tariff Act, 1984. On 25-9-2001, the Central Excise Officers visited the appellants' factory and conducted stock verification. Th....

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....enhanced penalty to Rs. 2,18,274/- (i.e. equal amount of duty). Hence, the appellants filed this appeal. 2. Ld. Advocate submits that the shortage was detected during stock verification and the appellants voluntarily deposited the duty on the shortage. He further submits that the appellants' factory was started during 2001 and due to lack of knowledge, they have cleared the branded goods u....