1998 (1) TMI 245

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....S. Negi, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. -  The appellant filed this appeal against the order-in-original passed by the Additional Commissioner of Central Excise. In the impugned order the Additional Commissioner of Central Excise ordered the confiscation of the seized Turbine under Rule 173Q of the Central Excise Rules, 1944 and gave option to the appellan....

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....e defects were shown in the log sheet. He submits that there is no allegation that the appellants were removing Turbine without payment of duty or any attempt is made by the appellant for removal of the Turbine. 3. In respect of the scrap, he submits that scrap was lying scattered in the premises outside factory building. He submits that scrap was derived from the work shop on the date of ....

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.... is that the Turbine was lying in the factory premises and the same was not entered in the RG 1 register. We have seen the log sheet of the Turbine where the Turbine was tested on 8-9-1989 and the vibrations and displacement was mentioned in the log sheet and this fact was also noticed by the adjudicating authority. There is no allegation against the appellant that appellant had made any attempt t....