GOPAL DYING MILLS Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) In this appeal, the appellants have made challenge to the impugned order -in -appeal vide which the Commissioner (Appeals) has affirmed the order -in -original of the adjudicating authority who confirmed the duty demand, penalties against the appellants, besides ordering the confiscation of the excess found goods, as detailed therein.

(2.) I have heard both the sides. From the record it is evident that the appellants are engaged in the manufacture of processed fabrics by utilizing the grey and cotton fabrics as their inputs. On 13 -9 -1999, one three wheeler loaded with their finished goods (5103.45 Sq. Mt) was intercepted by the officers. The driver of the three -wheeler produced two kacha challans Nos. 28 and 29 both dated 139 -1999, which were delivered to him by the appellants at the time of loading of the goods. It is also evident that the appellants had already deposited the duty amount of Rs. 13,269/ - in respect of those goods.

(3.) The perusal of the record also reveals that physical verification of the finished goods and the raw material lying in the factory of the appellants was carried out by the officers on 13 -9 -1999 and they found that 2189 Sq. mtrs of finished goods were not entered in the statutory record. The seizure and confiscation of those goods by the authorities below has not been contested by the appellants. Even the imposition of redemption fine of Rs. 5,000/ - on the appellants for the release of those goods has not been contested. Therefore, the impugned order in this regard is perfectly valid.