2007 (7) TMI 534

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....r the Respondent. [Order]. - The appellant vide letter dated 16-7-2007 made a request to decide the appeal on merit, in view of the directions given by Hon'ble Rajasthan High Court vide order dated 23-1-2007. 2. In this case, the appellants are engaged in the manufacture of excisable goods. On 20-4-1988, an auto rickshaw was searched and it was found that four coils of bare copper wi....

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.... 3244.500 kgs. of copper wire and copper scrap was not entered in the statutory records, the same was also seized. The adjudicating authority confirmed the demand and also confiscated the goods and imposed penalties. The appeal filed by the appellant was dismissed by the Tribunal vide Final Order dated 4-5-1994. The appellant approached the Hon'ble Rajasthan High Court and Hon'ble High Court set a....

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....as in absence of any evidence. 6. In the department proceedings under the Central Excise Act where the demand is confirmed in respect of goods found outside the factory and same is admitted by the authorized representative of the appellant. In his statement, under Section 14 of Central Excise Act that the goods were removed without payment of duty and unaccounted goods found in the factory....