9911796707
TMI Blog2000 (9) TMI 763X X X X Extracts X X X X X X X X Extracts X X X X ..... der per : Archana Wadhwa, Member (J)]. - Vide the impugned order the authorities below have confiscated the steel extruded dies manufactured by the appellant for use in their own factory, with an option to the appellant to redeem the same on payment of redemption fine of Rs. 40,000/-. Personal penalty of Rs. 10,000/- has also been imposed upon them. 2. We have heard Shri G.C. Sarkar, ld. Adv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on of personal penalty upon them. The said show cause notice resulted in the impugned order passed by the authorities below vide which 1000 pieces of steel dies were released by accepting the appellant s contention that the same were old and used. Balance 354 pieces were confiscated with redemption fine of Rs. 40,000/- and personal penalty of Rs. 10,000/- also imposed. 5. It has been argued befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of dies and the appellants were required to enter the manufactured dies in their daily production records, which admittedly has not been done by them. The appellants would not know in January itself that the dies were going to be exempted in March, 1995 when used captively and as such there was no reason for the appellants not to maintain the statutory records showing the production of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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