1995 (11) TMI 154

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....lant Shri P. Das, SDR, for the Respondent. [Order per :  Gowri Shankar, Member (T)].  - This appeal is against the order of the Additional Collector of Central Excise. By his order, the Additional Collector has demanded duty on biris manufactured by the appellant, confiscated and imposed penalty on the appellant under the Central Excise Rules, 1944. 2. We have heard Shri Gopa....

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....rom the factory in the gunny bags. He says that the biris were not made ready for removal because while AR-I form, which is the assessment document, had been assessed but duty had not been paid. After payment of duty the Central Excise Officer is required to be present when the goods are removed and, to tally the goods to be removed with the particulars in the AR-I. 4. We are not able to a....

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....even if there were no markings on the gunny bags, there would be no loss or danger to the Revenue, for the reason that the Central Excise Officer would refuse to permit clearance of wholesale packets which did not conform to the requirement of Rule 51. On this account we agree with the appellant. 5. The second major finding of the Collector is that 501 packets which were found in the store-room....