2008 (8) TMI 707

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....der]. -  The relevant facts of the case, in brief, are that the Respondents are engaged in the manufacture of M.S. Pipes classifiable under Chapter 73 of the Schedule to the Central Excise Tariff Act, 1985. On 8-12-2001, the Central Excise Officers visited the Respondent's factory and conducted stock verification. The said officers found shortage of stocks of inputs. The Respondents admitted....

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.... Court in the case of Commissioner of Central Excise, Ludhiana v. Omkar Steel Tubes (P) Ltd. - 2008 (221) E.L.T. 200 (P & H) and Commissioner of Central Excise v. Electrolus Kelvinator Ltd. reported in 2006 (206) E.L.T. 1137 (P & H) = 2008 (11) S.T.R. 216 (P & H). 4. After hearing both the sides and on perusal of the records, it is seen that on 8-12-2001, the Central Excise Officers detected....