2004 (9) TMI 462

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....lty. 2. Shri Sudhir Malhotra, learned Advocate, submitted that the Appellants manufacture pipe fittings for which they have not got themselves registered with the Central Excise Department as the value of clearances for home consumption was less than Rs. 1 crore specified under Notification No. 8/2000-C.E. and subsequent notifications; that on 14-6-2001 the Foreman of the Appellants cleared 15 bags of pipe fittings without any bill as there was no responsible person in the factory and the goods was to be delivered urgently; that the bill was to be issued on arrival of the Proprietor/Accountant; that the said consignment was intercepted and seized by the Central Excise Officers as the same was removed, according to the department cland....

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.... in law. Finally he mentioned that the value of clearances during the financial years 2000-01 and 2001-02 were Rs. 39.28 lakhs and Rs. 39.69 lakhs respectively and they were eligible to clear the goods without payment of duty up to the limit of Rs. 1 crore each financial year; that thus there was no duty liability on the seized goods as their value of clearances was less than Rs. 1 crore; that accordingly there was no incentive for them to clear the goods clandestinely. 3. Countering the arguments Shri S.C. Pushkarna, learned D.R., submitted that it has not been disputed by the Appellants that when the goods were intercepted during transit, no bill accompanied the goods; that similarly when the officers visited the factory and verifie....