TaxTMI 
TaxTMI 
1995 (1) TMI 217
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..... Parle Beverages manufacture "Frooti" in its factory at Vaniwali. On 19-10-1985, the Central Excise officers who had come to the factory found a van, loaded 720 cartons of these drinks parked near the factory gate. The driver of the van or the staff in the factory, could not produce a gate pass for the goods. In the last gate pass issued on two days earlier on 17th October, no debit of duty on 72....
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....tmental Representative. The DR supports the orders of the lower authorities. It has all along being the appellant's case that the 720 cartons had not been removed from the factory and therefore, the appellant has not contravened the law. The cartons had been loaded in the van by error. The van driver was in a hurry. After parking the van, he informed the concerned persons in the factory and went l....
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....ive goods as the package of drinks were leaking. The production of such type of packages had only recently been undertaken by the appellant and they wanted to keep them for a month or so to see exactly how and why the leakages in the packages had taken place. The goods had not been completely packed and therefore for having been manufactured they have not been entered in the RG-1 Register. These 9....