TMI Blog2001 (8) TMI 960X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : Lajja Ram, Member (T)]. The matter was called, no one appeared for the appellants. The notice for today s hearing has been duly served on the Director of the Company as per acknowledgment card on record. The notice was served on 30-7-2001 on the Director. There is no response. This appeal has earlier been dismissed for non-prosecution and was restored on the request of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been denied as discussed in the impugned order-in-original. 4. We find that in the show cause notice the electrolytic capacitor were sought to be confiscated on the ground that they had not been entered in the excise records during the period 1-12-1988 to 22-12-1988. The Director Shri S.I. Shah, who is the other noticee and who has received the notice for today s hearing in his statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. The charge regarding wrongly availed Modvat credit has been discussed in para 30 of the order. 7. We have gone through the analysis made by the adjudicating authority and we find that the correct view has been taken in the facts and circumstances of the case. 8. Having regard to the facts and circumstances of the case, we consider that the amount of penalty involved also does not call fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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