2004 (10) TMI 107

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..... 1 is a Small Scale Industry unit and petitioner No. 2 is its Director. On 7-9-1997 Central Excise Officers visited the factory premises of the petitioner No. 1 company and noticed some lapses on the part of the petitioners in not following the procedural requirements of maintaining private records with respect to stock of goods manufactured by the petitioners. Though the petitioners offered vali....

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....d gave the option to pay Rs. 1,30,000/- as redemption fine. He had also imposed penalty of Rs. 3,00,000/- on the petitioner company under Rule 173Q(1) of the Rules and penalty of Rs. 2,00,000/- on the petitioner No. 2 under Rule 209A of the Rules. Against which both the petitioners filed separate appeals and stay applications before the Commissioner of Central Excise (Appeals), which came to be al....