2002 (7) TMI 718

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt. Shri Mewa Singh, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been filed against the impugned order-in-appeal dated 8-8-2001 vide which the Commissioner (Appeals) had modified the impugned order-in-original of the Asstt. Commissioner. 2. The appellants are engaged in the manufacture of Ball Bearings. Their factory premises was visited ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....uted the correctness of the seizure of the goods and also the allegation that they did not possess the machine for the clear and complete manufacture of the Ball Bearings. They also avered that the unit at Badarpur belonged to them and even sometimes at the time of need, raw-material/components were called from that unit, on payment of duty by issuing the invoices under Rule 52A of the Rules. They....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he sole ground that they did not possess the machine for clear and complete manufacture of the Ball Bearings and that they were only doing the job work, and that the complete manufacture of the Ball Bearings was being done by them by their unit at Badarpur which was independently registered with the Central Excise. But there is no cogent, convincing and reliable evidence on the record to substanti....