2006 (4) TMI 273

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..... ared for the appellants. Therefore, I proceed to dispose of the appeal after hearing the learned DR. The appeal is directed against imposition of penalty of Rs. 10,000/- on the appellant under Rule 25 of Central Excise Rules, 2001 and redemption fine of Rs. 30,000/-. 2. The case has arisen thus. The appellant is manufacturer of HDPE/PP woven bags/sacks. The Central Excise Officers visited the ap .....

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..... istered person of a warehouse or a registered dealer, - (b) does not account for any excisable goods produced or manufactured or stored by him. Thus the requirement under the rule is that the assessee must account for excisable goods produced or manufactured or stored by him. In the present case, the appellants have given full account of the goods stored by him. The order has not found any of .....

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