2016 (5) TMI 994

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....esentative (DR)  for the Respondent. ORDER The appeal is against order of Commissioner (Appeals), Central Excise, Delhi - II dated 03/05/2013. The appellants are engaged in manufacture of Copper Wire. They were not registered with the Department and were claiming small scale exemption under Notification No. 8/2003-CE dated 01/3/2003. Certain physical verifications were conducted in Augu....

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..... He reduced the penalty of Rs. 95,500/-. Aggrieved by this order, the present appeal is filed. 2. The learned Counsel for the appellant submitted that they are a small scale unit involved only in drawing of copper wire. They do not have separate Accountant and other clerical staff for maintenance elaborate records. They had maintained certain hand-written records in the form of note books and ....

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....emises and there is no illegality with reference to the said goods. Due invoices are issued at the time of clearance. 3. The learned AR opposed the submissions of the appellant and stated that as a manufacturer of excisable goods the appellant are required to maintain certain basic records especially in respect of finished goods. In the absence of such proper records the lower Authority is corr....