2007 (10) TMI 221

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er-in-Appeal No. 427-C.E./2005 dated 31-8-2005. 2. The relevant facts of the case in brief are that the respondents are engaged in the manufacture of tapes and cocks classifiable under No. 8481.00 of the Central Excise Tariff Act, 1985. On 24-7-2002, the Central Excise Officers verified the stocks of the appellants' factory and found shortage of the finished goods involving duty of Rs. 1,366/-.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....imum 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 Sahakri Chini Mills Ltd. - 2006 (204) E.L.T. 478 (T-D) 6. After hearing the ld. DR and on perusal of the records, it is seen that the Commissioner (Appeals) has observed that it is established without doubt that the respondents did not maintain ....