1996 (8) TMI 320

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....rder]. - The appellant filed this appeal against the Order-in-Appeal No. 322/C.E./CHD/95, dated 31-10-1995 passed by the Commissioner (Appeals), Central Excise, Chandigarh. 2.  The brief facts of the case are that appellants are engaged in the manufacture of steel ingots falling under sub-heading No. 7206.90 of the Schedule of Central Excise Tariff Act, 1985. On 15-11-1993 the special PBC ....

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....ring on behalf of the appellants argued that the RG I register was written upto 11-11-1983 and on 12-11-1983 the clerk dealing the excise work was on leave. He further submitted that 13-11-1983 and 14-11-1983 were gazetted holidays on account of Diwali and Vishkarma day on which factory was also closed. It was only on 15-11-1983 i.e. the next working day when the Central Excise officer visited the....

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....ster. The appellant's explanation to the visiting officers was that the Excise clerk was on leave on 12-11-1983 and that 13-11-1983, and 14-11-1983 were gazetted holidays being Diwali and Vishkarma days and the factory was also closed and no clearances was made in these days. The order of adjudicating authority and the order-in-appeal did not show anything that the finished goods were not entered ....