2000 (12) TMI 443

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..... he Revenue being aggrieved with the order of the Commissioner (Appeals) vide which he has set aside the confiscation of the goods and imposed a personal penalty upon the appellants, has filed the present appeals. 2. I have heard Shri V.K. Chaturvedi, ld. SDR and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. 3. The appellants factory was visited by the Central Excise officers on .....

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..... posed personal penalties. However, the Commissioner (Appeals) set aside the impugned order of the Assistant Commissioner. 4. The Revenue in their memo of appeals have challenged the said order of the Commissioner (Appeals) on the ground that he has erred in accepting the assessee s contention that entries of 2-8-1996 could not be made because of their Excise clerk being on leave. It is submitted .....

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