2000 (9) TMI 335

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..... t, for the Appellants. Smt. Reena Arya, DR, for the Respondent. [Order per : J.H. Joglekar, Member (T)]. - The applicants manufactured pesticides. On 21-3-1994 they applied for maintaining computerised records of production clearances of excisable goods and thereafter maintained records in that format. At the end of the day would take a printout day's (sic) of the based transaction and make man .....

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..... been followed. After issue of the show cause notice and hearing the assessee, the Commissioner passed the impugned order. He confiscated the goods but allowed their redemption and imposed penalty. For non-maintenance of the records in the manual format. He imposed a penalty of Rs. 2 lakhs. For not following the procedural requirement under Rule 173H, he imposed a penalty of Rs. 5,000/-. The asses .....

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..... h clearly indicated their own final product, as the input. Not having questioned that, on the observation that the receipt should have been produced under Rule 173H, prima facie suggest excessive force. We therefore grant waiver of pre-deposit of the penalties. 4. As regards the request for stay of the order of confiscation we have two observation. Firstly this is not in the ambit of Section .....

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