2018 (2) TMI 1299

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....his is an appeal filed against order in appeal No.VAD-EXCUS-001-APP-405-406-16-17 passed by the Commissioner of Central Excise (Appeals) Vadodara. During the course of visit of the officers to the factory of the appellant, excisable goods viz. CMIC, Acid weighing 575 KGs valued at Rs. 2,32,000/- was found in excess in the stock not entered in RG-1 register. Consequently the same was placed under s....

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....ying in the factory after it failed the quality control test, even though initially no explanation was furnished in the statement of Sh. Bhavin Chokshi. In support that the quality test was pending he referred to the analysis report annexed at page 41 of Appeal paper book. It is his contention, therefore, the goods are not liable for confiscation. In support he has referred to the Judgment in the ....

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....gister. He further submits that merely because the authorized signatory Sh. Bhavin Chokshi could not explain at the time of visit of the officers, it cannot be construed that the said product was meant to be cleared clandestinely. A reference was made to the quality control analysis report dated 04.08.2013. I find force in the contention of the Ld. Advocate for the appellant. Merely non-accountal ....