1998 (5) TMI 205

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....pellant. Shri S. Srivastava, J.D.R., for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  The brief facts of the case are that on 22-1-1993 the Central Excise Officers visited the factory of the appellants herein who are the manufacturers of wall tiles and floor tiles. They found that the statutory records such as RG-1 Register were written upto 20-1-1993 and the prod....

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....tinued till 24-2-1993 and a final Panchnama was prepared on 25-2-1993. The department found that there was an excess of 19,172 boxes of different varieties of tiles, and a shortage of 11,279 boxes of different varieties of tiles. A certain quantity of broken tiles was also found in the BSR. In these circumstances, a show cause notice was issued on 23-8-1993 proposing levy of duty on the 11,279 box....

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....ct, 1944. Hence this appeal. 2. We have heard Shri Venkatraman, learned Advocate and Shri S. Srivastava, learned Departmental Representative. We have perused the impugned order. The learned Counsel has only contested the liability to confiscation of the goods found outside the temporary BSR namely the quantity of 14,460 cartons of tiles, contending that since the appellants applied for per....