2009 (7) TMI 982

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.... Being aggrieved with the order passed by Commissioner (Appeals) Revenue has filed the present appeal. 2. As per facts on record the respondents are engaged in the manufacture of copper and brass pipes and tubes and other articles falling under Chapter 74 of Central Excise Tariff. Their factory was visited by the officers on 8-2-93, who conducted various checks and verifications. It was noti....

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....m job worker under 57F (2) was not disclosed by Shri Vyas, the Manager of the assessee, in his said statement. Shri Vyas has admitted an offence of non accountal of excisable finished goods in his statement. As such Commissioner (Appeals) has heard in extending the benefit of the doubt to the appellant. 5. I find that the Revenue has not produced any evidence to show that the non entry in th....