TaxTMI 
TaxTMI 
2001 (1) TMI 390
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....spondent. [Order]. - This is an appeal filed by Commissioner Central Excise against the Order in Appeal No. 721-CE/BPL/2000, dated 9-5-2000 passed by the Commissioner (Appeals), Bhopal. 2. Shri S.C. Pushkarna, Ld. DR, submitted that on 22-4-1998 when the Central Excise Officers visited the factory Premises of M/s Chetan Industries they found 317 Coolers and Eight Air Conditioners in exces....
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....to be made regarding goods manufactured and removed; that as the goods have not been entered in the statutory registers they are liable for confiscation; that the Air Coolers even without bottom pads were completely manufactured as the bottom pads were to be used after packing the coolers in cartons. Reliance was placed on the decision in the case of Mumal Marbles Ltd. v. CCE - 1996 (85) E.L.T. 28....
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....ritten and as such no confiscation was warranted. Reliance was also placed on the decision in the case of Pooja Forge Pvt. Ltd v. CCE - 1996 (84) E.L.T. 37 (T) and Hindustan General Industries v. CCE - 1997 (96) E.L.T. 382. 4. I have gone through the submissions of both the sides. In respect of coolers in question, it is not in dispute that bottom pads were not fixed. Accordingly it cannot b....
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....nted out that as per provisions of Rule 53 of the Central Excise Rules goods manufactured and removed from the factory are to be entered in daily stock account on every day unless permitted otherwise. The Respondents have not been successful in showing that the air conditioners in question were manufactured, the same day, the officers visited the factory. As the goods were not entered in the statu....