2002 (10) TMI 649

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..... t. [Order]. -  This appeal has been filed by the appellants against the impugned Order-in-Appeal dated 11-4-2001 vide which the Commissioner (Appeals) has affirmed the Order-in-Original of the Assistant Commissioner. 2. The factory premises of the appellant was visited by the Central Excise officers on 21-6-97. The unaccounted stock of steel ingots and runners and risers lying in the .....

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..... dy been accepted and discharged by the appellants. I have gone through the records and in my view the prayer of the Counsel deserves to be accepted. Keeping in view the facts and circumstances of the case, the redemption fine is reduced to Rs. 15,000/- and so also the penalty to that much amount i.e. Rs. 15,000/-. Except for this modification, the impugned order of the Commissioner (Appeals) is up .....

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