2005 (9) TMI 20

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....lloy conductors, falling under Chapter 76 of the Central Excise Tariff Act, 1985. Their factory was visited by the Central Excise Officers on 25-2-2003, who conducted various checks and verifications and as a result, stock of finished goods as also raw material was found to be in excess and short than the recorded balance. After recording statements of various persons, proceedings were initiated f....

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....ntention that the goods had not reached finished stage and were awaiting test/inspection by their customers, who were Electricity Board and upheld the order of the confiscation. Hence, the present appeal. 3.I have heard Shri P.V. Sadavarte, Advocate appearing for the appellants and Shri N.V.B. Nair, JDR for the revenue. It is seen that the appellants have contended right from the beginning that....