2003 (11) TMI 545

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....r, JDR, for the Respondent. [Order]. -  Brief factual background is :- "M/s. Birla VXL Ltd., manufactured soda ash. In a visit, the officers found 1245.75 MTS soda ash packed in 1,115 bags which were not recorded in RG-1 register. The assessees claimed that these were factory sweeping and that they were not soda ash and, therefore, no entries were made in the register. These goods we....

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....ssessees then filed an appeal and application for waiver of pre-deposit of penalty.    Shri J.C. Patel arguing the case maintained that the factories were in the business for the last 30 years and this situation was in the knowledge of the department. It was claimed that in the absence of any admission of clandestine removal of the goods, the confiscation was not warranted and pe....

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....ion that B-Grade classification has not been arrived at, which is admittedly arrived after due tests and analysis. The non-entry thereof in RG1 should not raise any presumption advise to the assessee, since goods are required to be tested to check whether they are sweepings or B-Grade material. (iii)   Since the goods are found to be slippages, they could as well be part of the goods ....