2016 (11) TMI 1491

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..... ondent. ORDER This appeal is directed against the impugned order dated 13-9-2010 passed by the Commissioner (Appeals), Central Excise, New Delhi. 2. Brief facts in this case are that the appellant is engaged in the manufacture of copper ingots, falling under Chapter Heading 74.03 of the Central Excise Tariff Act, 1985. The factory of the appellant was visited by the Central Excise Officers .....

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..... ellant submits that on the date of visit of the Excise Officers in the factory of the appellant on 7-1-2009, the production register was not maintained due to illness of the son of the Accountant, which was subsequently updated on his joining the duties. He further submits that since the unaccounted goods were available in the factory and the same were not removed clandestinely, adjudged demand ca .....

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..... in the higher side. Therefore, considering the facts and circumstances of the case and in the interest of substantial justice, the impugned order is modified to the extent of reducing the quantum of redemption fine to Rs. 50,000/- and the penalty amount to Rs. 10,000/-. 7. The appeal is disposed of in above terms. (Dictated and pronounced in the Open Court)
Case laws, Decisions, Judgeme .....

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