2000 (10) TMI 965

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....ndaram (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 runners & risers compared to the recor....

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....periods 5.8.91 to 17.3.93, they suppressed the production of 844.125 MTs of steel ingots on which duty of ₹ 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 ₹ 7,25,000/- ₹ 2,000/- under Rule 173-Q and Rule 226 of the Central Excise Rules. The Commissioner (Appeals) set....