TaxTMI 
TaxTMI 
2005 (6) TMI 373
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....ut the duty was not debited in their statutory record. Appellants are not disputing the demand of duty in this regard. (2) The demand of Rs. 54,238.50 was made in respect of the defective goods, which were received in the factory but are not found in the factory on the date of visit. (3) The demand of Rs. 3,45,773/- is in respect of the goods, which were mentioned in the inter-office memo but were not entered in their statutory record. (4) The goods valued at approximately Rs. 10,00,000/- were seized which were found in the factory but were not entered in their statutory record. 3. Appellants are not contesting of duty in respect of the first issue. The appella....
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....ention is that the defective goods those were received in the factory were not found in the factory at the time of visit by the officer. Therefore, the appellants cleared the same without payment of duty. 9. In respect of the third issue, the contention is that the goods mentioned in the Inter-office memorandum were not found to be entered in the statutory record. Therefore, the goods were cleared without payment of duty. 10. In respect of the excess goods found in the factory, the contention of the Revenue is that the contention of the appellant is that the goods were subjected to inspection has no merit as no record regarding the inspection is being maintained by the appellant. 11. In respect of the goods, which were fou....