2004 (8) TMI 433

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..... oth sides for some time it transpires that the main appeal, only on penalty, could be disposed of after waiver of pre-deposit, the same is taken up for disposal. 2. The lower authorities have not found any demand of duty and/or removals with intent to evade duty. They have imposed a penalty under Rule 25 of Central Excise (No. 2) Rules, 2001 of Rs. 50,000/- on the grounds that the department was .....

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..... ation marks which are recorded in Computerised Daily Production Report. Therefore the duty demands were set aside. This elaborate system of control in the factory, would induce us to come to a finding that accounts at any given time could be effectively made and reported . Therefore, no reason to arrive at charge of does not account could be upheld. The penalty under Rule 25 is therefore set asid .....

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