2012 (12) TMI 534

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.... Rajesh Chibber, Advocate for the Appellants Ms. S. Bector, DR for the Respondent Per Archana Wadhwa: The appellants are engaged in the manufacture of paints, which are being packed in drums. Their factory was visited by Central Excise officers on 23.11.09 and various checks and verifications were conducted. As a result, finished goods were found in excess as also some of the drums were f....

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....art I. Learned advocate draws my attention to panchnama drawn by the officers wherein it stand clarified by Shri Chand Kishor Mishra, authorised representative that 20 Ltrs. Capacity drums found in excess are old /second hand drums and were purchased from a party outside U.P., that is the reason that the same has not been entered in their RG 23 A Part I. They also produced purchase invoice which a....

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.... learned DR, who supports the impugned order of Commissioner (Appeals), I find that on the spot statements of appellants authorised representative had clarified that these drums were old and used drums and were purchased under an invoice which was not cenvatable. As such the question of making entries of the same in RG 23 A Part I does not arise. The appellate authority have not found that appella....