2002 (8) TMI 738

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....dit, JDR, for the Respondent. [Order]. - As per facts on record, the appellants are engaged in the manufacture of HDPE Pipes out of HDPE Granules. The appellants are working under the Modvat scheme and availing the benefit of credit of duty paid on HDPE granules. Their factory was visited by the Central Excise Officers on 11-1-96 who conducted various checks and verifications. The Officers s....

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....the above allegation and submitted that there was no excess of the raw materials; there was no evidence as regards the allegation of the substitution and the goods covered by the invoice of M/s. Taryiot Enterprises Pvt. Ltd. were received by them subsequently and the Revenue was intimated accordingly. 3. The Commissioner on adjudication accepted the appellants' stand as regards the credit ....

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.... on the ground that the same was not entered in records. Apart from the fact, that the appellants are contending that there was no excess as is evident from the seizure memo and panchhnama, it is seen that the provisions of Rule 173Q provides for confiscation of final product if un-accounted properly or the inputs on which the appellants have taken the credit, if the same are not accounted for pro....

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....legation is based upon the scrutiny of their private records in respect of purchase of inputs. However, which are those records have neither been mentioned in the show cause notice nor in the impugned order of the Commissioner. The detailed examination of the Commissioner's Order does not bring on surface any evidence in support of his findings that the appellants have been engaged in substitution....