2000 (10) TMI 965

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.... S. Agarwal ORDER Jyoti Balasundaram (Judicial Member) The brief facts of the case are that the respondents are engaged in the manufacture of steel ingots falling under Chapter 72 of the Schedule to the CETA 1985. Their unit was visited on 22.8.95 by the Central Excise Preventive staff who carried out physical verification which revealed excess quantity of 5 kgs. MS ingots and 15 kgs. of ....

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....uty payable thereon and that during the periods 5.8.91 to 17.3.93, they suppressed the production of 844.125 MTs of steel ingots on which duty of Rs. 7,20,351/- was recoverable. 3. Show cause notice was issued and adjudicated by the Deputy Commissioner who confirmed the duty demand and also imposed penalty of Rs. 7,25,000/- Rs. 2,000/- under Rule 173-Q and Rule 226 of the Central Excise Rules. ....

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....consignments, they issued two gate passes and therefore, the contention of the Department that more than one consignment on a single gate pass had been cleared in order to evade payment of duty, cannot be accepted. Further, it is not disputed by the Revenue that the Tribunal's decision relied upon by the lower Appellate Authority, is applicable to the facts of the present case and the Revenue ....