2004 (4) TMI 448

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ent. [Order per : C.N.B. Nair, Member (T)]. The applications seek waiver of duty demands made and penalties imposed under Order-in-Original No. 15/Comm/Meerut-I/2003, dated 26-9-2003 passed by the Commissioner of Central Excise, Meerut in respect of M/s. Prestige Lights Ltd. and M/s. Pooja Luminaires (P) Ltd., Rishikesh. The duty demand is over Rs. 42 Lakhs in the case of the first Unit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... xcess goods sold were goods which had been purchased from traders and re-sold. Thus, the appellants deny having manufactured quantity in excess of what had been recorded in the statutory books and cleared on payment of duty. The appellants have also tried to show, with the help of expert certificate, that the so-called excess quantity could not have been manufactured by them as it was beyond the c .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lished that the appellant s explanation regarding trading activity in bulb is entirely false, inasmuch as the appellant s suppliers were not engaged in trading of bulbs. The learned SDR has also pointed out the expert opinion is prima facie entirely unreliable both for want of credibility of the experts and for the reason that production has been calculated at 50% of the installed capacity. He has .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X