2005 (12) TMI 122

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....ing the material period. After a visit to their factory and investigations, officers of Central Excise found that, during the period 1-4-1997 to 28-8-1997, the appellants' reeling machine was in disuse and hence cotton yarn in hank could not have been manufactured and cleared during the said period. It appeared to the Department that, during the above period, the appellants were manufacturing and ....

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....held by the first appellate authority. Hence the present appeal. 3. After examining the records and hearing both sides, I find that there is no sustainable challenge against the demand of duty. The stress, in the Memo of Appeal, is on penalty. Ld. Counsel for the appellants has argued that, in view of payment of nearly one-third of the amount of duty prior to issuance of the show cause notice, ....