2007 (9) TMI 75

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..... t, 1985. Their factory was visited by the Central Excise officers on 2-8-1997, who conducted various checks and verifications. The stock of the modvatable inputs and the finished goods fully tallied with the statutory records maintained by the appellant and no discrepancy was found therein. However, officers recovered a rough note book written by the Chief Operator. The entries made in the said no .....

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..... Rule 209A of Central Excise Rules, 1944. 3. On appeal against the above order, the said demand was upheld. However, penalty was reduced to Rs. 1 lakh by Commissioner (Appeals). It was also further observed that inasmuch as no appeal was filed by the Director, no order is required to be passed in that respect. The said order of the Commissioner is impugned before me. 4. After hearing ld. Shri J.C .....

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..... are actually engaged in the manufacture activities have been recorded by the officers. There is no statement of any buyer showing clandestine purchase of the goods. Further, the fact that no discrepancy was found in the physical stock of either the raw material or the final product also lends credence to the appellant's stand. 5. In view of the foregoing, I, by extending the benefit of doubt to t .....

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