2001 (7) TMI 414

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..... Order-in-Appeal No. 1081, dated 19-12-2000 of the Commissioner of Central Excise (Appeals), New Delhi. Under the order the Commissioner upheld duty demand of about Rs. 86,000/- and confirmed penalty of Rs. 50,000/- on the appellant. 2. The case relates to shortage of finished goods and raw material observed in the appellant s factory upon stock taking by Central Excise Officers. The appellant is .....

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..... 99, dated 28-1-1999 confirming duty demand of Rs. 86,483/- and imposing penalty of Rs. 86,000/- under Rules 173Q and 226 of the Central Excise Rules. The impugned order in appeal was passed by the Commissioner (Appeals) on the appeal filed against that adjudication order. 3. The submission of the appellant is that the entire raw materials had actually been used in production and the allegation w .....

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