2005 (9) TMI 390

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.... S.L. Meena, DR, for the Respondent. [Order]. -  In this appeal against the impugned order-in-appeal, the appellants has contested the confirmation of duty, confiscation of the goods, imposition of redemption fine and disallowance of the cenvat credit and imposition of penalty as detailed therein. 2. I have heard both the sides. The perusal of the record shows that the appellant....

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....reflected by them in their record as the same were made against under the duty paid invoices. The plea of the appellants that there was no proper physical verification of the stock of decorated bottles, deserves to be accepted especially when it is evident from the fact that on a subsequent visit of the officer, no shortage or excess of the bottles was detected by the officers. It is not the case ....

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.... view also cannot be sustained. It is clear from the record that the appellants were also doing the job work and carrying out the printing work on the plain glass bottles. They were receiving the bottles under the duty paid invoices from their bottle making unit. It is also evident from the record that the appellants after doing the decorative work, were clearing the bottles on payment of duty. Th....

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.... there was any clandestine removal of the goods by the appellants. The receipt of the goods from the duty paid godown, to the factory, was duly accounted for in their record. The quantity of the bottles reannealed by the appellants on 27-1-01 was 45433 and if this quantity is taken into account, the figure tallied with the total quantity of the bottles received by the appellants for job work. Ther....