2014 (7) TMI 359

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....Per Hon'ble Mrs. Archana Wadhwa : After hearing both the sides duly represented by Ms. Reena Khair, Ld. Advocate appearing for the appellants and Shri BB Sharma, Ld. Departmental Representative appearing for the Revenue, I find that the appellants are engaged in the manufacture of pipes and tubes and their factory was visited by the Central Excise officers from 17.11.2003 to 27.11.2003. On phys....

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.... the appellants and not with the stock entry in RGI Register. It is also seen that immediately after stock taking, the appellants addressed a letter dated 29.11.2003 to the Asst. Commissioner, Central Excise, Rohtak submitting as under:- Dear Sir, SUB: STOCK TAKING OF OUR PRODUCT VIZ. MS STEEL GALVD. & BLACK PIPES & TUBES. We would like to apprise you that our factory is manufacturing MS ....

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....ately contested the manner of taking of stock taking and also submitted that it is neither possible nor feasible to undertake such a huge stock available in their factory. I also find that no inventories stand made by the Revenue, in which case I agree with the Ld. Advocate that it is not possible to undertake the physical verification of the goods for a continuous period of 7 - 8 days. I further ....

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.... - Del.)] has held that raw-materials were not liable to confiscation. To the same effect to the decision of the Truibunal in the case of CCE, Aurangabad Vs. Gal Aluminium Extrusions Pvt. Ltd. [2011 (274) ELT 582 (Tri. - Mumbai)]. Further, Tribunal in the case of Rattan Industries Pvt.Ltd. Vs. CCE, Kanpur [2013 (290) ELT 442 (Tri. - Del.)] and in the case of CCE, Lucknow Vs. Kundan Casting (P) Ltd....