2001 (1) TMI 382 - AT - Central Excise

Summary

The appeal was against the confiscation and fine of Rs. 4,000 imposed on 31,680 Welding Electrodes found unaccounted in a factory. Duty of Rs. 3,28,790.53 was demanded for clearances without payment. Penalties were imposed on the manufacturer but penalty on the proprietor was set aside. The appeal was partially allowed, setting aside the penalty on the proprietor but upholding the duty, redemption fine, and penalties on the manufacturer.