2005 (3) TMI 562

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..... /2003 (M-IV), dated 16-9-2003 passed by the Commissioner of Central Excise (Appeals). The appellant contends that one of their Clerks committed forgery of TR-6 Challan in the name of the appellants-Company for an amount of Rs. 90,000/- even though, the amount was actually paid in favour of their sister concern M/s. Venkateshara Electrical Industries Pvt. Ltd. When the fraud was found out, they pai .....

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..... ure as per Proviso 1 to Section 35A. 2. I have gone through the records of the case carefully. The appellants are aggrieved over the fact that the Commissioner has imposed penalty under Rule 173Q, when the original authority has refrained from imposing the same. Proviso to Section 35A(3) reads as provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods .....

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