- (1.) THERE was an intelligence report that the Assessee was indulge in suppressing from product the removing the same without payment of duty under the Central Excise Act, 1944 (the Act).
(2.) A team of the Excise Officer inspected the factory on 17 -7 -1996. Subsequently on the basis of aforesaid inspection note, a notice under Section of the Act was issued by the Assistant Commissioner on 6 -11 -1996 that why excise duty amounting to Rs. 3,18,302.68/ - be not imposed on them and the penalty be also not imposed for violation of Rule 52A and Rule 177Q read with Rule 226 of the Central Excise Rules, 1944 (the Rules).
(3.) THE Dy. Commissioner, Central Excise, Kanpur passed order dated 17 -11 -1997 confirming the dues and imposed penalty of rupees one lakh.;