2017 (8) TMI 69

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.... referred to as appellant no. 2) against Order in- Appeal No. 67-68/GRM/RTK/2006 dated 24.02.2006. 2. The facts of the case are that the appellant no. 1 is engaged in the manufacture of Terry Towels and Towelling fabrics falling under Chapter 63 of the Central Excise Tariff. On 22.12.1999, the officers of Central Excise visited the premises of the appellant no. 1 and conducted preventive checks. The appellant no. 2 did not produce any statutory Central Excise records. In the presence of independent witnesses, the officers searched and found the relevant records kept under the old records. On scrutiny, it was found that RG-1 register was found written upto 30.09.1999. Besides, unaccounted stock of 3232 pcs of Towels valued at Rs. 2,14,096....

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....ppellant submits that the ld. Commissioner (Appeals) has not examined the contentions made by him that they were not having facility in their factory to complete the manufacturing process and the goods had been sent for job work and the export against under a running bond. He stated that they have followed the procedure relating to job work and that all the facts were in the knowledge of the department. He also stated that they were not given the copies of the statements. 4. On the other hand, the Ld. AR for the Revenue reiterated the findings in the order of ld. Commissioner (A), particularly that the appellant has admitted in his statement dated 22.12.1999 and in subsequent statements dated 11.04.2001 and 22.07.2002 that they have clea....