2008 (2) TMI 440

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....peal under Section 35G of the Central Excise Act, 1944 (for short "the Act") against the order, dated 14-5-2007 passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bangalore, in Appeal No. E/414/2005. 2. The appellant herein is the Excise authority. The respondent-company has two units. One unit manufactures ingots (furnace division) and sends them to re-rolling d....

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....ded. On appeal, the Commissioner (Appeals) modified the order of the original authority by reducing the penalty to Rs. 50,000/- while upholding the original order. Hence, the assessee-respondent-company approached the tribunal. 3. The Tribunal having followed the ratio in Karnataka Soaps and Detergents Ltd. v. CCE, Mysore/Bangalore - 2005 (192) E.L.T. 892 (Tri.-Bang.) and having observed that w....

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....al available on record. 5. On a perusal of the material available on record and the order impugned, it is apparent that one unit of the respondent-company manufacturers ingots and sends them to rerolling division for further conversion to re-rolled products of various sizes and the DGCI authorities having found the undervaluation of the goods which are sent from the first unit to the second uni....