2008 (2) TMI 795

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..... [Order]. Revenue s ROM is in respect of order No. 1399/WZB/ Mum/2005/CV/SMB dated 6-10-2005 [2006 (205) E.L.T. 414 (T)] wherein in paragraph 3 , the Tribunal has observed that no appeals stand filed by the revenue in respect of Shri K.B. Bhatt and Shri L.A.P. Bhatt. After hearing the learned SDR, I find that the above observations made by the Bench are contrary to the record, in as much .....

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..... allowed by upholding the confiscation of the goods. However, penalty on the main manufacturing unit has been reduced to Rs. 75,000/-. In as much as, the penalty stands imposed on the manufacturing unit for non-accoutnal of the goods, I do not find any justification for imposition of separate penalties on the present respondents, who are managing director of the company and authorised signatory of .....

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