2001 (2) TMI 352

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..... this appeal against the order-in-Appeal passed by the Commissioner (Appeals). 2. Brief facts of the case are that the appellants are engaged in the manufacture of fabric bags and they were availing the benefit of Modvat credit. On 5-3-1997, the factory of appellants was visited by the officers of the Revenue. On scrutiny of record and verification of the inputs, certain inputs were found in exce .....

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..... of Rs. 2000/- was imposable under Rule 226 of the Rules and up-held the confiscation of the goods by applying Rule 226 of the Rules and imposed a penalty of Rs. 2,000/- under Rule 226 of the Rules. 3. Heard both sides. 4. The contention of the appellants is that the Commissioner (Appeals), in the impugned order, invoked the provisions of Rule 226 of the Rules for confiscation of the goods. He .....

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