2015 (8) TMI 1178

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....gh rule has been served on the respondent, no one appears on behalf of the respondent. 2. While admitting this appeal on 23-6-2009, the Court had formulated the following substantial questions of law : "1.      Whether non-accountal of manufactured goods and raw material in statutory registers i.e. RG1 and RG23, is in violation of Rules 173G(4), 173H, 173H(2)(a)....

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....ommissioner was upheld by the Commissioner (Appeals). These orders were challenged by the assessee before the Tribunal. The Tribunal has set aside the demand of Central Excise Duty to the tune of Rs. 23,270/- on raw material and has also reduced the penalty from Rs. 54,688/- to Rs. 2,000/- each, whereas the penalty under Rule 26 of the Central Excise Rules, 2002 was affirmed. The order of the CEST....