2008 (2) TMI 744

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..... hri P.K. Katiyar, DR, for the Respondent. [Order]. - The brief facts of the case are that on the basis of intimation received, the Central Excise Officers checked the records of M/s. Krishna Weigh Bridge Satara and raided the factory of the appellants herein and found that the transactions of clearance of M.S. Scrap when compared with the weigh bridge records with records maintained by the appe .....

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..... achinery but allowed redemption on payment of fine of Rs. 2,06,000/-. In Appeal, the lower Appellate Authority reduced the duty demand to Rs. 7,68,833/- but retained the penalty and fine. Hence, this appeal. 4. On hearing both sides, I find that the case of the department regarding clandestine removal is established not only by weighment bridge record which showed that a quantity of 16990 kg .....

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..... ugned order and further the certificate has not been filed before the Tribunal along with an application for bringing on record additional evidence. 5. In the result, I uphold the duty demand and penalty. However, the confiscation of land, building, plant and machinery is set aside as it is not the case of the Revenue that the appellant is a repeated offender, and such confiscation is, there .....

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