2003 (4) TMI 347

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....in, CA, for the Respondent. [Order]. -  Shri M.H. Sheikh, Learned JDR appearing on behalf of the Revenue submits that since the goods were not entered in the RG-1 register, the adjudicating authority has rightly confiscated the same and imposed penalty on the appellants. 2. Shri V.K. Jain, Learned CA appearing on behalf of the respondents submits that in Para 3 of the show cause....

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....ecord at the close of the day and not earlier as per the provisions of Rule 53 of the Central Excise Rules, 1944. Besides, he also contended that there is no allegation of clandestine removal in the show cause notice. His contention is that since the statement of Shri Piyuskaran Shyamkaran Vyas is not rebutted by the Department, it has to be relied. 3. After hearing both sides and perusal ....