2002 (1) TMI 545

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.... [Order]. - The appellants manufacture processed cotton fabrics and processed man made fabrics falling under Headings 52.06 and 55.08. On 21-2-90, the Central Excise Officers visited their factory premises and physically verified the stock of the finished goods as against the entry made in RG-1 register. During the course of checks, the Officers resumed certain records. On scrutiny of the resum....

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....ause notice was issued to M/s. Neelam Textiles, Shri R.G. Garg, Managing Director of M/s. Neelam Textiles and Shri S.K. Mittal, authorised signatory of M/s. Neelam Textiles. In this show cause notice, the first noticee party was called upon to show cause why the aforesaid amount of duty should not be demanded from them under Section 11A(1) read with Rule 9(2). They were also called upon to show ca....

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....rdingly, I have heard Shri R.C. Sankla, ld. JDR. In the written memo of appeal filed by the appellants, it is contended, that the allegation of clearance of processed fabrics on factory gate passes without payment of duty is not valid. It is stated that these fabrics were duly received from the customer as rejected. These were sold away to the staff and labourers at very low prices against invoice....

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....technical staff which quantity had not reached the stage of final production but needed several other processes to be completed to become ready for despatch. It is further argued that the demand in respect of the entries made in Annexure IX of stock register of different buyers found in a file resumed from the factory along with other documents/records is also not correct. The impugned order is al....