1999 (3) TMI 227

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..... gly 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 confirmed the demand of du .....

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..... 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 excess found finished goods have .....

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