1996 (10) TMI 288

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....Order]. -  The appellants requested that the appeal may be decided on merits in their absence. 2. The appellants are engaged in manufacture of pressure cookers. During the visit of Excise officers on 16-2-1995 certain excesses and shortages were found of finished goods and other materials. After adjudication the Assistant Commissioner of Central Excise, Allahabad ordered confiscati....

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.... of finished goods just moved in on 16-12-1995 to the approved store room. In these circumstances, they contended that it is a technical lapse. They further contended that there is no evidence that the appellant has removed the aluminium scrap. It is only a clerical error while totalling the closing balance. In these circumstances, they prey that the impugned order be set aside and appeal be allow....