1993 (8) TMI 209

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..... against the Order-in-Original No. 2/MP/85 [F. No. V(33B)/15-5/OA/83], dated 27-2-1985 of Collector of Customs Central Excise, Baroda. 2. It is needless to record the detailed facts of the case. Though there were a number of allegations, most of the allegations were dropped by the Collector himself and the goods were ordered release. However, according to the findings of the Collector the appe .....

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..... obtained, since the factory is located in backward area and they have already paid the duty arising on account of errors in accounting. Even with regard to non accountal of the goods, they have satisfactorily explained the position before the Collector, who have dropped the proceedings in most of the cases. However with regard to 22 reels, it is only on account of Department s insistence that EB .....

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..... it proper to remit the penalty but administer a warning to the appellants for being careful with regard to maintenance of the accounts of the excisable goods. As regards the goods found in excess, the order of confiscation and imposition of redemption fine do not call for any interference. The appeal is disposed of in the above terms. Consequential relief, if any, to follow. - - TaxTMI - TMITa .....

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