2007 (10) TMI 221

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..... ed 31-8-2005. 2. The relevant facts of the case in brief are that the respondents are engaged in the manufacture of tapes and cocks classifiable under No. 8481.00 of the Central Excise Tariff Act, 1985. On 24-7-2002, the Central Excise Officers verified the stocks of the appellants' factory and found shortage of the finished goods involving duty of Rs. 1,366/-. The adjudicating authority confirme .....

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..... on the decision of the Tribunal as follows :- (1) Manoj Jaiswal - 2007 (213) E.L.T. 115 (T-D) (2) Sarjoo Sahakri Chini Mills Ltd. - 2006 (204) E.L.T. 478 (T-D) 6. After hearing the ld. DR and on perusal of the records, it is seen that the Commissioner (Appeals) has observed that it is established without doubt that the respondents did not maintain records properly as required under Rule 10, for .....

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..... 10,000/- is not sustainable. Accordingly, the order of the Commissioner (Appeals) to the extent of reduction of penalty to Rs. 2,000/- is set aside. The order of the adjudicating authority imposing penalty of Rs. 10,000/- under Rule 25 of the Central Excise Rules, 2002 is restored. The appeal filed by the Revenue is allowed. (Order dictated & pronounced in open court on 15-10-2007)  
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