2003 (9) TMI 201

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....Wadhwa, Member (J)]. - We have heard both sides duly represented by Shri Dhrubojyati Ghosh, ld. Advocate with Shri Somnath Maiti, ld. Advocate, for the appellants and Shri A.K. Mondal, ld. SDR, for the Revenue. 2. As per the facts on record, the appellants' factory was visited by the Central Excise officers on 24-4-98, who conducted various checks and verifications and found that the quantity o....

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....from un-accounted for goods was utilised to pay off debts to their supplier. Accordingly, they request that the total duty liability along with penalty amount may be adjusted from the cash recovered of Rs. 8 lakhs and the balance be refunded to them. To the same effect is another letter written by the appellants on 20th May, 1998 in respect of payment of duty along with mandatory penalty under Sec....

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....the findings of the clandestine removal. 5. The above order of confiscation of excess found goods and imposition of penalty of Rs. 5,000/- was accepted by the appellants. However, the Revenue felt aggrieved with that portion of the said order vide which the Additional Commissioner had dropped the demand of duty of Rs. 2,84,787.34 and filed an appeal there against before the Commissioner (Appeal....

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....for the appellants that the Commissioner (Appeals) was not justified in setting aside that portion of the order of the Additional Commissioner vide which he has released the Indian Currency of Rs. 8 lakhs. 7. As regards the demand of duty, we find that the Commissioner (Appeals) has gone by the letters dated 22-5-98 and 25-5-98 written by the appellants during the course of investigation admitt....