2004 (3) TMI 581

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....H. Shaikh, JDR, for the Respondent. [Order]. - The appeal of the appellants is directed against the order-in-appeal passed by the Commissioner of Central Excise (Appeals) whereunder their appeal against the order-in-original passed by the Deputy Commissioner of Central Excise was rejected. 2. In the adjudication order passed by the Deputy Commissioner, it has been held that "Surf" cl....

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....ney to Gauhati in Assam. The truck drivers whose trucks were intercepted had confirmed that the goods they were carrying were loaded from the appellant's godown at Siliguri. This transhipment was on the instructions of the transporters and the manufacturer had no role in changing the trucks. 4. I note that the transportation of the said quantities of "surf" from the factory of the appellan....

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.... etc. 6. The above finding is full of self-contradictions. It states that removal beyond Siliguri is not accompanied by proper documents. In other words it is admitted that from Kolkata to Siliguri, the removal was in no way illegal. Hence there can be no offence. 7. Secondly for the alleged irregular movement it is stated in the order that, the said goods have been manufactured an....