2007 (10) TMI 178

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....der-in-Appeal No.425-CE/2005 dated 30-8-2005.     2.     The relevant facts of the case in brief are that the respondents are engaged in the manufacture of tapes and cocks classifiable under Chapter Heading No. 8481.00 of the Central Excise Tariff Act, 1985. On 29-5-2004, the Central Excise Officers verified the stocks of the appellants factory and found short....

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....as the penalty was imposed under Rule 25 of the Central Excise Act, 2002, which suggests minimum penalty of Rs.10,000/-. He relied upon the decision of the Tribunal as follows   (1)   Manoj  Jaiswal -2007 (213) E.L.T. 115 (T-D)  (2)   Sarjoo Sahkari Chini Mills Ltd. 2006 (204) E.L.T. 478 (T-D)    6.      After hearing t....

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....rescribed in Rule 173Q of the erstwhile Central Excise Rules, 1944 would constitute minimum penalty is require to be imposed. 7. In view of the above. I find that the reduction of the penalty by the Commissioner (Appeals) less than Rs. 10,000/- is not sustainable. Accordingly, the order of the Commissioner (Appeals) to the extent of reduction of penalty to Rs. 4,000/- is set aside. The order of....