2006 (9) TMI 442

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....ndent. [Order per : S.L. Peeran, Member (J)]. - The appellants are aggrieved with Order-in-Appeal No. 166/2004 dated 10-8-2004 passed by the Commissioner (A) confirming demands in respect of sandalwood oil. Some of the sandalwood oil manufactured by the appellants had been kept in the stock of excisable goods which had been duly entered in the RG-I Register. However, the state officials of Kera....

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....er was in assessee's favour dropping the demands on the ground that there was no removal of goods under Rule 9(1), as the appellant had not removed the same. It was noted that the entries were made in the RG-I Register. The seizure was done by the State Forest Department and such seizure cannot be considered as removal in terms of Rule 9(1). A similar order had been passed by the Commissioner (A) ....