RUKMINI INDUSTRIES Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appellant/manufacturer had filed the present appeal under Section 35G of the Central Excise Act, 1944, aggrieved by the order of the Customs, Excise & Service Tax Appellate Tribunal (for short 'the Tribunal'), South Zonal Bench at Bangalore, dated 27 -04 -2004, confirming the order in original of the Commissioner of Central Excise, dated 13 -11 -1998.

(2.) THE brief facts, from which the order of the Tribunal as well as the Commissioner are mentioned below.

(3.) THERE was an inspection at the premises of the appellant by the Directorate General of Anti -Evasion, Hyderabad on 13 -04 -1994 and certain records were seized. The statements of the certain persons were recorded. Based on the inspection and the information obtained, a show -cause notice dated 20 -01 -1995 was issued alleging that the appellant had not accounted for purchase of raw material namely, LAB made from a public sector organization by name, M/s. Tamil Nadu Petro Products (hereinafter referred to as "TPL").