2000 (8) TMI 843

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....e Appellant. Shri R.K. Roy, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Shri D.N. Singh, ld. Consultant, appearing for the appellant argues that the appellants are manufacturers of engineering goods and obtained a contract order from M/s. Northern Coalfields Ltd. for supply of equipments, accessories and spares. In the present case the appellants were required to ....

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....:- "I have gone through the case carefully and found that the central excise authorities were right in detecting the anomalies. Normally no goods can be cleared without payment of duty and no gate pass is complete without mention of central excise duty, element. If excess duty was paid in excess in any consignment, then refund should have been claimed for that, but clearing goods without paymen....