2007 (10) TMI 221

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....d 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/-. The adjudicating authority confirmed....

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....n 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 records properly as required under Rule 10, for ....