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TMI Blog2002 (12) TMI 112X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Order-in-Appeal No. 217/2000 (H-I) CE, dtd. 21-11-2000 passed by the Commissioner of Customs C. Excise (Appeals), Hyderabad. 2. When the matter was posted for final hearing, none appeared on behalf of the party. However there was a request for an adjournment. On going through the issue involved herein, I find that the matter itself can be disposed off on limited issue even in their absence. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te but there was glaring shortages in respect of finished goods and other raw materials also for which the appellants undertook to discharge the duty liability. The invoking of Rule 173Q ibid instead of Rule 226 ibid in the Show Cause Notice for confiscation of the excess stock of Calcium Carbonate does not vitiate the proceedings if the power exercised under Rule 226 ibid is conferred on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lso because of the removal without payment of 14,147.240 Kgs of PVC pipes (finished goods) valued at Rs. 4,11,786/- and various other raw materials as detailed above valued at Rs. 13,36,120/- which were found short. It is pertinent to note that the appellants undertook to discharge the duty liability on the shortage detected. Hence the imposition of penalty under Rule 173Q ibid is undoubtedly warr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pugned goods was not subjected to levy of duty at the factory of manufacture and no Modvat was taken on that. It was also submitted that no duty was demanded on Calcium Carbonate in the adjudication order. It was the plea of the party, the order relating to confiscation of Calcium Carbonate is not justifiable and furthermore no penalty can be imposed on that. 5. I have carefully considered the s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the view that quantum of redemption fine as well as penalty is required to be reduced accordingly. In the view I have taken, the redemption fine is reduced to Rs. 30,000/- as against Rs. 70,000/- and penalty is reduced to Rs. 10,000/- as against Rs. 50,000/-. But for this reduction, the impugned order passed by the Commissioner (Appeals) is otherwise upheld. Appeal is disposed of accordingl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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