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TMI Blog2007 (9) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... ur of appellant - E/1197/2007 - A/2375/2007-WZB/AHD - Dated:- 12-9-2007 - [Order]. - The appellants are engaged in the manufacture of dyestuffs falling under Chapter 32 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise officers on 2-8-1997, who conducted various checks and verifications. The stock of the modvatable inputs and the finished goods fully talli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were also confiscated with an option to redeem the same on payment of redemption fine of Rs. 1 lakh. Personal penalty of Rs. 50,000/- was imposed upon Shri Sanjeev S. Patel, Director of the company under Rule 209A of Central Excise Rules, 1944. 3. On appeal against the above order, the said demand was upheld. However, penalty was reduced to Rs. 1 lakh by Commissioner (Appeals). It was also furt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a conclusive proof of removal. It is also noted that there is no other corroborative evidence on record to show clandestine manufacture and removal of the final product. No statements of the persons, who are actually engaged in the manufacture activities have been recorded by the officers. There is no statement of any buyer showing clandestine purchase of the goods. Further, the fact that no di ..... X X X X Extracts X X X X X X X X Extracts X X X X
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