2007 (1) TMI 364

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..... Heard both sides. 2. The appellant filed this appeal against the imposition of penalty and redemption fine. The appellants are engaged in the manufacture of voltage stabilizer and were availing the benefit of small-scale exemption notification. The officer of Revenue visited the factory of the appellant and certain unaccounted goods found in the factory which were seized and it was also f .....

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..... that as the appellants were bound to maintain the proper record, therefore, are liable for penalty and unaccounted goods are liable for confiscation. 5. In this case, there is no demand made from the appellant. In the show cause notice, the only allegation is that the appellants are not maintaining proper record of their production and, therefore, they are liable for penal action under Rule 173 .....

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