2002 (4) TMI 757

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..... The appellants manufacture Plywood, Block Board and Flush Doors, etc. falling under Chapter 44. The Officers of Anti-Evasion Branch of Central Excise Commissionerate visited the factory premises of the appellants on 15-12-2000. They verified their records and the stock and it was found on physical verification of stocks that the finished goods valued at Rs. 2,93,100/- involving Central Excise .....

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..... missioner (Appeals), New Delhi, vide his order dated 29-10-2001. He, however, reduced the redemption fine to Rs. 20,000/- and the penalty to Rs. 10,000/-. 3. This is an appeal against the impugned order of the Commissioner (Appeals). I have heard Shri B.R. Sharma, Advocate, for the appellants and Shri H.C. Verma, JDR, for the respondents. It is found from the record that the party had contended .....

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..... ny case - would not be liable to pay any duty, therefore, there is no question of any intention to evade payment of duty and the goods are not liable to confiscation. As regards the facts, they have submitted that the excess stock of Plywood and Block Board could not be taken into account only due to clerical mistake. The ld. Counsel for the appellants submits that the adjudicating authority have .....

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