2007 (3) TMI 114

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....godown premises of their transporter was visited by the Central Excise Officers on 13-3-2004, who found certain bales of grey fabrics lying in the said premises, without the cover of any Central Excise documents. The godown-in-charge informed that the said goods have been received from the appellants about 1½ months back. The same were seized on the reasonable belief that they stand cleared by th....

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....er (Appeals). Hence, the present appeal. 3. After appreciating the submissions made by both sides duly represented by Shri K.V. Sahasrabudhe, ld. Advocate and Shri U.H. Jadhav, ld. JDR, I find that the appellants have taken a stand right from the beginning that 46 bales found at the godown premises were rejects of different varieties, which have been returned by their customers. Inasmuch as the....

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....ctory premises and, as such, strictly speaking, there is no need for maintenance of any statutory register for rejects. The fact that the said goods were transferred to the godown about 1½ months back and were still lying there is also indicative of the fact that they were not meant for clandestine removal, in which case they would not have been lying in the godown premises for so long. Apart fro....