2004 (2) TMI 631

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....S.C. Pushkarna, JDR, for the Respondent. [Order]. - This appeal has been directed by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original saddling the appellants with total duty demand of Rs. 91,996.35. 2. The learned Counsel for the appellants has contended that the machines in question were imported by the appe....

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....of the Preventive staff of the Central Excise to their factory premises on 24-11-2000, these machines were nowhere found installed in the factory; rather these were shown in the record as lying in stock. The plea of the appellants that the machines were sent for repair to their NOIDA unit and as such, no penal action against them under Rule 57AC for demanding duty could be taken in my view, cannot....

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....flage the sale. The machines had never been even received by the appellants from the NOIDA unit, after repair till 24-11-2000, the date when the officers visited the factory. If the goods had been actually sent for repair, these were to be received back by them, within reasonable time. No documents has also been placed on the record by them to show the natural type of repair, the NOIDA unit was re....

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.... entries in their records. It was nothing short of removal of the goods by the appellants to another unit without following the proper procedure. The appellants even did not put up appearance before the adjudicating authority in spite of ample opportunities given to them. They only appeared before the Commissioner (Appeals). The fact that the Commissioner (Appeals) has affirmed the order of the ad....