2002 (1) TMI 517

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..... The appellants manufacture Heating Thermostats and Electrical Domestic Appliances falling under sub-heading No. 9032.12 and No. 8509. On 4-5-98, the Central Excise Officers, Delhi visited the factory premises of the appellants. On physical verification of the finished goods in the presence of Shri Subhash Narang, Director of the appellants, 130 juicer mixer grinders valued at Rs. 1,39,750/- invol .....

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..... ted in the Deputy Commissioner of Central Excise, New Delhi passing an order dated 14-1-99 in which he confirmed the duty of aforesaid amount under Rule 9(2) of the Central Excise Rules, 1944 read with Section 11A. He further imposed a penalty of Rs. 50,000/- under Rule 173Q. 2. The party filed an appeal. The Commissioner (Appeals), New Delhi, vide his order dt. 30-4-2001 but for reducing the pe .....

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..... ard. He has placed reliance on the decision of CEGAT in Stellar Chemical Laboratories (P) Limited v. CCE, Vadodara - 2001 (134) E.L.T. 504 (T) = 2001 (46) RLT 727 (T). It is observed that the shortage found in respect of the finished goods as against the entry made in RG-1 register of the appellants on stock verification by the Central Excise Officers is not contested. The duty liability on the go .....

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