2005 (7) TMI 528

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....ent. [Order]. -  Heard both sides. 2. The appellant filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The appellant is a registered dealer. On 3-2-1999 the officers of Revenue visited the premises of the appellant, it was found that in their statutory record i.e. RG-23D register, the appellant shown a quantity of 10341 Kgs. of kraft paper as balance s....

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.... relied upon the observations made by the Commissioner (Appeals) in the impugned order to submit that Revenue admitted that the goods were available in the godown which is not registered with the Revenue authorities. The contention is that on 8-2-1999 and 16-4-1999, the appellant also made a request for registration of the premises where the goods were stored. The contention is that in this situat....

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....s without prior permission, therefore, they contravened the provisions of Central Excise rules. In this case, the Revenue is disputed the fact that kraft paper which was shown in the balance stock was stored at a godown which is not registered with the Revenue authorities. In this situation, the credit in respect of such kraft paper cannot be denied, therefore, the demand is set aside. However, ta....