2004 (5) TMI 408

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.... Shaikh, JDR, for the Respondent. [Order]. -  The appeal is directed against the order-in-appeal passed by the Commissioner (Appeals). The appellants were issued a show cause notice alleging non-accountal of 763 pieces of graphite crucibles, which were found in excess, when compared to the recorded balance shown in the RG-1 register. The adjudicating authority accepted the contention of....

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.... graphite crucibles were required to be recorded in the RG-1 register. I note that, the adjudicating authority has given a clear finding to the effect that the crucibles have to be coated with protective coatings, without which they cannot be marketed. In the impugned order-in-appeal, no evidence has been brought on record to show that the crucibles are ever marketed without the protective cover, ....