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        Steel flat manufacturers' appeal dismissed for illegal removal of dutiable goods without proper documentation.

        GURU RAM DAS ENGINEERING WORKS (P) LTD. Versus COLLR. OF C. EX., KANPUR

        GURU RAM DAS ENGINEERING WORKS (P) LTD. Versus COLLR. OF C. EX., KANPUR - 1997 (93) E.L.T. 85 (Tribunal) The appellants, small scale manufacturers of steel flats, removed dutiable goods without proper documentation. Goods were seized and later permitted redemption on payment of a fine. The appellants claimed lack of weighing machinery and cited local practices for their actions. The tribunal found no merit in the appeal, stating that illegal clearance cannot be a defense. The appeal was dismissed.

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