2004 (11) TMI 514

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..... er]. M/s. Kakkar Complex Steels (P) Ltd. are challenging the penalty imposed on them and redemption fine demanded from them. 2. Shri Gautam Kakkar, Director of the Appellant-company, mentioned that the Appellants manufacture iron steel ingots; that the Central Excise Officers on 21-2-2000 visited their factory and found 14.850 MT steel ingots have not been registered in the RG-1 register .....

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..... production cannot be entered in RG-1 register. He relied upon the decision of the Tribunal in the case of Sumit Industries Ltd. v. CCE, Surat - 2004 (164) E.L.T. 335 (Tribunal) wherein it has been held that Penalty should not be ordinarily imposed unless there is a deliberate defiance of law or contumacious or dishonest conduct or a conscious disregard to an obligation is established in the facts .....

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