TMI Blog1996 (8) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... t the Order-in-Appeal No. 322/C.E./CHD/95, dated 31-10-1995 passed by the Commissioner (Appeals), Central Excise, Chandigarh. 2. The brief facts of the case are that appellants are engaged in the manufacture of steel ingots falling under sub-heading No. 7206.90 of the Schedule of Central Excise Tariff Act, 1985. On 15-11-1993 the special PBC staff visited business premises of the appellant and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... register was written upto 11-11-1983 and on 12-11-1983 the clerk dealing the excise work was on leave. He further submitted that 13-11-1983 and 14-11-1983 were gazetted holidays on account of Diwali and Vishkarma day on which factory was also closed. It was only on 15-11-1983 i.e. the next working day when the Central Excise officer visited the factory and found the said quantity in excess. Ld. C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s that the Excise clerk was on leave on 12-11-1983 and that 13-11-1983, and 14-11-1983 were gazetted holidays being Diwali and Vishkarma days and the factory was also closed and no clearances was made in these days. The order of adjudicating authority and the order-in-appeal did not show anything that the finished goods were not entered in the RG 1 register with intention to remove the same withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment of fine of Rs. 30,000/- is not sustainable in the light of the Tribunal s order referred to above. Applying the ratio thereof the order of confiscation and granting the option to redeem on payment of fine is set aside. However, in the circumstances of the case, the personal penalty is reduced to Rs. 2,000/- for non maintenance of statutory records under Rule 226 of the Central Excise Rules. T ..... X X X X Extracts X X X X X X X X Extracts X X X X
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