2001 (11) TMI 777

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..... nt. [Order]. - Vide the impugned order Commissioner of Central Excise, Calcutta has confirmed duty of Rs. 27,478/- (rupees twenty seven thousand four hundred seventy eight) against the appellant under the provisions of Rule 9(2) of Central Excise Rules, 1944 read with Section 11A(1) of Central Excise Act, 1944. Penalty of equivalent amount has been imposed under Rule 173Q read with Rule 226 of .....

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..... roduction slips. The entries in the two sets of production slips are not same but the quantities shown to have been manufactured in the said slips differ. The slips showing the manufacture of lesser quantities have been entered in RG 1 register whereas the quantities shown in the second set of slips have not been entered. The adjudicating authority has observed that after the seizure of the said p .....

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..... ame on payment of redemption fine of Rs. 10,000/- (rupees ten thousand). In addition personal penalty of Rs. 5,000/- (rupees five thousand) has also been imposed under Rule 173Q of Central Excise Rules. 3. I have heard Shri S.K. Roychowdhury, ld. Adv. for the appellants and Shri D.K. Bhowmik, ld. JDR for the Revenue. 4. As regards the findings of clandestine removal are concerned, I do .....

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..... view the facts and circumstances of the case I reduce the personal penalty from Rs. 27,478/- (Rupees twenty seven thousand four hundred seventy eight) to Rs. 15,000/- (Rupees fifteen thousand). 5. As regards the confiscation of the excess found waste and scrap, I find that the same has been confiscated under the provisions of Rule 173Q. The appellants have taken a stand that as per the pract .....

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..... ratio of the above referred decision I set aside the confiscation. As regards penalty of Rs. 5,000/- (rupees five thousand) imposed under Rule 173Q, I find that the show cause notice proposes imposition of penalty under the said rule as also under Rule 226, even though the same has been imposed under Rule 173Q. Inasmuch the appellants have admittedly not maintained the records properly by not ent .....

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