2002 (10) TMI 653

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..... pellants are engaged in the manufacture of Basic Chrome Sulphate. Their factory was visited by the Central Excise officers on 25-4-1997 and one truck loaded with 50 drums were found standing inside the factory premises in ready-for-removal condition. The goods loaded in the said truck were not involved in RG-1 register and no invoice was prepared. The appellants on a reasonable belief that the sam .....

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..... did not challenge the said order before Tribunal, which attained finality. It is noteworthy that the amount of duty was deposited by the appellant during the pendency of the adjudication proceedings. 2. Thereafter the Revenue also filed an appeal against the said order of the Additional Commissioner of Central Excise before Commissioner (Appeals) for enhancing the penalty amount of Rs. 5,000/- .....

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..... ) was upheld by the Commissioner (Appeals) vide his earlier order passed on their appeal. As such the said order had seal of approval by the appellate authority and it was not open to the Commissioner (Appeals) to enhance the penalty subsequently and by modifying the said order of imposition of personal penalty by Additional Commissioner. I find that the said order was also-challenged by the appel .....

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