1997 (8) TMI 230

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....r appellant, Shri Bhura Khan. Since both the appeals arise from the same order-in-appeal, they were heard together and are disposed of by this common order. Re : Appeal No. 2233/93-NB : M/s. Unitech Machines Ltd., Saharanpur 2. Brief facts are : On 24-12-1990 Preventive Officers of Excise intercepted a Tempo vehicle carrying 2.100 metric tonnes of M.S. Scrap cleared from the factory of M/s. Unitech Machines Ltd., Saharanpur without the cover of any excise Gate Pass. This as well as another quantity of 1.118 metric tonnes of M.S. Scrap found in the factory on a visit by the officials were seized on the ground that they were not accounted for in the RG 1 Register. 3. In reply to the show cause notice issued on 14-2-1991 to ....

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....ly justified. He prayed for dismissal of the appeals. 7. I have considered the rival submissions, and have perused the records. I am unable to find any merit in the submissions made on behalf of the appellants. It is clearly established from the statement dated 26-12-1990 of Parduman Kumar, driver of the Tempo carrying the scrap that he was not carrying any document relating to the excisable goods. The statement dated 26-12-1990 of the Commercial Executive of the appellants, Shri Bhatti further confirmed that there was excess quantity of the scrap in the factory. Nothing has been shown contra to cast any doubt about the findings of the lower authorities based on the said material. 8. I, therefore, find no reason to interfere....