2005 (11) TMI 299

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..... der]. After hearing the ld. DR, I find that the appellants factory was visited by the Central Excise Officers on 12-1-1999, who found certain shortages in respect of modvatable inputs. The appellants, accordingly, debited an amount of Rs. 55,855/- (Rupees Fifty-Five Thousand Eight Hundred Fifty-Five only). Thereafter, since no Show Cause Notice was issued to them within a period of six (6) .....

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..... use Notice was again confirmed by the Joint Commissioner, confirming duty of Rs. 55,585/- (Rupees Fifty-Five Thousand Five Hundred Eighty-Five only) and imposing personal penalty to the extent of Rs. 1,66,755/- (Rupees One Lakh Sixty-Six Thousand Seven Hundred Fifty-Five only). On appeal against the said order, the Commissioner (Appeals) confirmed the duty amount, but reduced the penalty to Rs. 1, .....

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