2002 (11) TMI 710

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..... [Order]. This appeal has been filed by the appellants against the impugned order-in-appeal dated 22/28-3-2002 vide which the Commissioner (Appeals) has affirmed the order-in-original in respect of the duty demand, but reduced the penalty from Rs. 1 lakh to Rs. 25,000/- on the appellants. 2. The facts are not much in dispute. The factory premises of the appellants was visited by the Ce .....

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..... 1 lakh on the appellants. The Commissioner (Appeals) had confirmed the duty demand, but reduced penalty to Rs. 25,000/-. 3. I have heard both the sides. The perusal of the record shows that Shri A. Bose, Commercial Manager of the appellants admitted the shortage and even voluntarily debited the duty in RG 23A Part II register. The appellants no doubt took the plea that his statement was recorded .....

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