2007 (10) TMI 114

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..... other material such as shortage of raw material – Officers not admitted the same – Demand and penalty not justified.
Ms. Jyoti Balasundaram, Vice-President [Order per]- The brief facts of the case are that on 23/24-5-2001, officers of. the Directorate of Central Excise, Intelligence, Mumbai, visited the factory of the appellants and carried out search, during which certain records were taken .....

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..... interest and also proposing imposition of penalty on the company as well as its chairman-cum director. The notice was adjudicated by the Joint Commissioner who confirmed the duty demand together with interest, imposed penalty of equal amount on the company and penalty of Rs. 1,00,000/- upon the chairman director. The Commissioner (Appeals) upheld the adjudication order; hence these appeals. 2. I .....

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