2002 (8) TMI 159

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.... dated 21-6-2000 passed by the Commissioner (Appeals), Customs Central Excise, Bhopal. The issue relates to whether stock verification on the basis of average weight was acceptable; if the same was normal practice in the particular commodity. 2. Shri A.S. Bedi, learned SDR has appeared on behalf of Revenue and he submitted that the respondents have requested by their letter dated 20th May, 2002....

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....97 on the reasonable belief that the said goods were not recorded in the statutory records RG-I and RG 23A Part-II with intent to remove clandestinely without payment of Central Excise duty. Learned SDR also drew my attention to page 9 of the grounds of appeal wherein Nagpal Steel Pvt. Ltd. and M/s. Hi-Tech Pipe Ltd. have been relied on in the present appeal. Learned SDR drew my attention towards ....