2000 (12) TMI 806

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....lant. Shri A.K. Mondal, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty amount of Rs. 493/- and penalty of Rs. 1,000/-, I take up the appeal itself for disposal. 2. The said amount of duty of Rs. 493/- has been confirmed against the appellants by denying them the benefit of Modvat credit in respect of 1218 kgs. of Alum, which was foun....

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....G I records. The appellants' contention is that the said goods were though packed in bundles but the same were to be finally packed in hessian and as such RG I stage had not reached by that time. They have relied upon the Delhi Commissionerate Trade Notice No. 10-C.E. (Misc.)-10/94, dated 4-4-94 which is to the effect that RG I stage for papers is when all the processes thereon are completed and h....

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....the bundles were not further packed in hessian which is normal course of packing of the appellants' unit. The impugned orders have also not referred to any evidence to show that there was any efforts made on the part of the appellants to clear the goods in a clandestine manner. As such, I am of the view that the confiscation of the goods which was still in the factory premises is not warranted and....