1993 (8) TMI 209

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...., for the Respondent. [Order]. -  This is an appeal against the Order-in-Original No. 2/MP/85 [F. No. V(33B)/15-5/OA/83], dated 27-2-1985 of Collector of Customs & Central Excise, Baroda. 2. It is needless to record the detailed facts of the case. Though there were a number of allegations, most of the allegations were dropped by the Collector himself and the goods were ordered r....

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....nfusion in maintenance of accounts by the staff. Expert staff could not be obtained, since the factory is located in backward area and they have already paid the duty arising on account of errors in accounting. Even with regard to non accountal of the goods, they have satisfactorily explained the position before the Collector, who have dropped the proceedings in most of the cases. However with reg....