2002 (9) TMI 860

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....ram (Judicial Member) The above appeal arises out of the order of the Commissioner of Central Excise, Vadodara who has confirmed duty demand of ₹ 9,39,770 on short receipt of petroleum products such as Toluene and Benzene etc. during the period April, 1990 to March, 1991, and imposed penalty of ₹ 25,000/- upon the appellants herein. 2. The brief facts of the case are that the appella....

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....he quantity short received was diverted to some other consignee. Therefore, show cause notice proposing recovery of duty and proposing penal action was issued. The Commissioner of Central Excise confirmed the duty and imposed penalty as above, applying the extended period of limitation. Hence, this appeal. 3. We have heard Shri R. Nambirajan, Id. counsel for the appellants who contests the demand....