2005 (11) TMI 157

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....[Order per : Jyoti Balasundaram, Vice-President]. - Vide the impugned order the Commissioner of Central Excise has confirmed a demand of Rs. 17,39,385/- (Rupees Seventeen Lakhs Thirty Nine Thousand Three Hundred Eighty Five only) together with interest, confiscated Aluminium Aerosol Containers, Scrap and waste of Aluminium seized on 8-9-1997 from the factory of the appellants, with an option to re....

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....eard both sides. We see force in the submission of the appellants that the demand arising as a result of inclusion of value of caps in the value of collapsible tubes is not sustainable in the light of the Tribunal's order in the case of Essel Packaging Ltd. v. Commissioner of Central Excise, Mumbai [2004 (174) E.L.T. 265 (Tri.-Mumbai)] relying upon Tribunal's earlier order in A.Z Metal Industries ....

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....were production of the previous day and were yet to be entered in the RG.1 cannot be accepted, as the entry should have been made on 8-9-1997. However, we reduce the redemption fine in lieu of confiscation to Rs. 50,000/- (Rupees Fifty thousand only). Penalty of Rs. 90,000/- (Rupees Ninety thousand only) imposed for non-accountal is reduced to Rs. 30,000/- (Rupees Thirty thousand only). As regards....