9911796707
TMI Blog2001 (1) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal has been filed by the appellants against the impugned order-in-appeal dated 28-3-2000 issued on 10-4-2000 passed by the Commissioner (Appeals) vide which he had upheld the Order-in-Original dated 16-10-1998 of the Deputy Commissioner of Central Excise confirming demand of Rs. 2,71,003/- under Section 11A of the Central Excise Act, 1944 and imposing penalty of the equal amount u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material. He also admitted the correctness of private production/weighment register regarding the production for period 26th July, 1993 to 19-1-1994. Similarly, his statement was also endorsed by Shri A.K. Jain, Managing Director of the appellants whose statement was recorded on 27-4-1994 and he also confirmed the shortage and authenticity of the private production/ weighment register. The appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order of the Deputy Commissioner was, however, challenged by the appellants before the Commissioner (Appeals), but they remained unsuccessful as their appeal was rejected and the order of the Deputy Commissioner was affirmed by the Commissioner (Appeals). 4. The appellants have come up in appeal before the Tribunal against the impugned order of the Commissioner (Appeals). 5. So far as the dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tatement recorded on 27-4-1994. Both these persons never retracted their confession at any stage on the ground of having been obtained under duress, threat or coercion and as such the same had been rightly relied upon by the authorities below for confirming the duty demand of Rs. 2,71,003/- on the appellants. 6. The learned Counsel for the appellants has, however, only contended that the penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or substantial reduction of the penalty amount on the ground that the appellants have already suffered losses and are facing financial crises. The learned JDR has no objection if some relief in the penalty amount is allowed to the appellants. Therefore, keeping in view the facts and the circumstances of the case and the fact that the appellants had already deposited Rs. 2,12,523/- out of the total ..... X X X X Extracts X X X X X X X X Extracts X X X X
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