2018 (2) TMI 785

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....for Respondent Per: Archana Wadhwa A very short issue is involved in the present appeal. 2. As per the facts on records the appellant is engaged in the manufacture of sugar, during the course of which molasses come into existence. As a result of verification of the stock of molasses by the officers, during the course of their visit in the appellant's factory on 18/02/2013 the same were found in....

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.... Rs. 4,14,961/- was imposed under Rule 25 of Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944. 5. The said order of Original Adjudicating Authority was appealed against before Commissioner (Appeals), who upheld the same but reduced the penalty to Rs. 1/-lakh. Hence the present appeal.  6. It is seen that during the course of adjudication as also appellate pr....