2007 (4) TMI 543

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....he Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is an appeal filed by Revenue. The brief facts of the case are that the respondents on 16-12-1998 i.e. before introduction of compounded levy scheme declared stock of 28,597.50 Mtrs of finished fabrics which was duly verified by the Central Excise Officers and there is no dispute that these goods were later on cleared on payment of d....

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....at merely because the goods were in loose condition, it cannot be said that they are not fully manufactured and as they were shown in the RG-1 register in BSR column which is meant for fully manufactured goods, the same are liable to be cleared on payment of duty, and could not have been cleared under compounded levy scheme. 2. We have considered the submissions. We find that the respondents....