2008 (9) TMI 740

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....Appellant. Shri K.K. Goyal, Jt. CDR, for the Respondent. [Order]. - Relevant facts of the case, in brief, are that the appellants are engaged in the manufacture of Cement classifiable under sub heading No. 2502.29 of the Schedule to the Central Excise Tariff Act, 1985. On 23-9-03, the Central Excise Officers visited the appellant's factory and conducted stock verification and also examine....

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....re of such cement amounts to adulteration, which is beyond the scope of Central excise law. He further submits that that the appellant requested for cross-examination of the Chemical examiner and transporter which was denied and the orders were passed in gross violation of principle of natural justice. He relied upon the decision of the Tribunal in the case of Modipon Ltd. v. CCE, Meerut [1999 (11....

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....It has further been stated that such set cement was received from Rail godown at Kanpur and thereafter it was sent to their unit. The learned advocate submits that they received set cement under Sales Tax Form 31. The appellants availed credit on cement received from L&T. It is seen from the impugned order that L&T Ltd. stated that they have not supplied set cement to the appellants. The Chemical ....