2013 (11) TMI 1152

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....btained registration certificates No.25/92 and 26/92 to manufacture and clear unbranded biris to M/s. Damodar Home Industries without payment of duty under Rule 95A of the erstwhile Central Excise Rules, 1944. 2. On 27.8.2002, the Central Excise officers visited both the premises under the said registration certificates and residential premises of the appellant. It was found that there is excess ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....the benefit of exemption upto clearance of 20 lakhs of unbranded biris of Sl. No. 17 of the Table appended to Notification No. 6/2002-CE dated 1.3.2002. The learned AR reiterates the findings of the Commissioner (Appeals). 4. After hearing both the sides and on perusal of the records, we find that the appellant removed the goods clandestinely and there was excess stock of over and above the statu....