2007 (9) TMI 209

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....eal has been filed against the Order-in-Appeal No. 65/2004 dated 19-4-2004 passed by the Commissioner of Customs & Central Excise (Appeals.), Guntur. 2.  The appellants are the manufacturers of batteries. The Revenue proceeded against them on the following grounds :- -  (i)  The appellants had contracts with various customers for the supply of batteries. The batteries were origina....

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....5,000/- was imposed in terms of Rule 9(2), 52A and 173Q of the Central Excise Rules, 1944. 3. The appellants challenged the order of the original authority. The Commissioner (Appeals), in the impugned order, upheld the OIO. 4. Shri K. Sambi Reddy, the learned JDR, appeared on behalf of the Revenue and none appeared on behalf of the appellants. 5. We have gone through the records of the case ver....