M/S. Tower Steels Ltd. Vs. Commissioner of Central Excise, Bibikulam, Madurai - Court Judgment |
| Customs Excise and Service Tax Appellate Tribunal CESTAT Chennai |
| Oct-16-2009 |
| E/596 of 2007/MAS |
| THE HONOURABLE DR. CHITTARANJAN SATAPATHY, TECHNICAL MEMBER |
| M/S. Tower Steels Ltd. |
| Commissioner of Central Excise, Bibikulam, Madurai |
| Sh. S. Venkatachalam, Adv. Sh. T.H. Rao, SDR. |
we have heard both sides. 2. in the present case, the stock staking was conducted by the directorate general of central excise intelligence (dgcei) officials by sample weighment which was witnessed by the representatives of the appellants. nothing on record to show that the manner of weighment was objected to by the appellants. as such, the contention that each piece of the ctd bar was not weighed separately cannot be a ground to set aside the orders passed by the authorities below. moreover, the lower appellate has already reduced the penalty imposed to a very low amount of rs.10,000/- and hence the penalty determined by the lower appellate authority does not call for any further reduction. 3. accordingly, the appeal is rejected.
We have heard both sides.
2. In the present case, the stock staking was conducted by the Directorate General of Central Excise Intelligence (DGCEI) officials by sample weighment which was witnessed by the representatives of the appellants. Nothing on record to show that the manner of weighment was objected to by the appellants. As such, the contention that each piece of the CTD bar was not weighed separately cannot be a ground to set aside the orders passed by the authorities below. Moreover, the lower appellate has already reduced the penalty imposed to a very low amount of Rs.10,000/- and hence the penalty determined by the lower appellate authority does not call for any further reduction.
3. Accordingly, the appeal is rejected.