2004 (10) TMI 492

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..... DR, for the Respondent. [Order]. The above captioned appeals have been filed by the appellants against the impugned order in appeal vide which the Commissioner (Appeals) has affirmed the order-in-original regarding the confiscation of the excess goods found in the factory premises of the appellants but has reduced the penalty on appellant No. 1 from Rs. 75,000/- to Rs. 50,000/- and on ap .....

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..... ers on 18-8-2001, Shri Chandu Lal Jain Director of the appellant firm was present. He admitted the mode adopted by the officers for arriving at the excess quantity of the goods i.e. Iron Angle and the scrap lying in the factory involving duty of Rs. 77,000/-. He even attested the panchnama which was prepared on the spot without any objection. Therefore, at this stage, the appellants cannot be hear .....

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