2007 (9) TMI 100

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..... nd demand imposable - E/255/2006 - A/2420/2007-WZB/AHD - Dated:- 14-9-2007 - [Order per] - After hearing both the sides, I find that the appellant's factory was put to search by the Central Excise officers on 13-2-1996, which resulted in recovery of 5 delivery challans (carbon copy) showing clearance of 1919.680 Kgs. of Crimped Yam. Proprietor of the said unit, in his statement, admitted havin .....

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..... duty amount; but reduced the penalty on the manufacturing unit to Rs. 30,000/- by observing that the entire duty was deposited by the appellant before the issuance of the show cause notice. Personal penalty imposed upon the Proprietor was however set aside. Hence the present appeal. 4. The appellant's main ground is that apart from delivery challans and statements, which were recorded under p .....

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