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1999 (3) TMI 227

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..... respondent. Accordingly I have heard Shri R.K. Roy, ld. JDR for the Revenue in support of department's appeal. 2. On a visit by the Central Excise Officers final excisable goods were found in excess involving duty of Rs. 283/-. Apart from this some excess raw material was also found which was allegedly not entered in records by the respondent. After adjudication the Assistant Commissioner co .....

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..... g penalty under Rule 226. As such the penalty for non-maintenance of proper records were reduced to Rs. 2,000/-. This order of Commissioner (Appeals) is challenged before the Tribunal by the Revenue. 4. After hearing Shri R.K. Roy, ld. JDR and after going through the grounds of appeal put-forth by the Revenue I do not find any infirmity in the order passed by the Commissioner (Appeals). The .....

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