2002 (12) TMI 112

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....s out of and is directed against the impugned Order-in-Appeal No. 217/2000 (H-I) CE, dtd. 21-11-2000 passed by the Commissioner of Customs & C. Excise (Appeals), Hyderabad. 2. When the matter was posted for final hearing, none appeared on behalf of the party. However there was a request for an adjournment. On going through the issue involved herein, I find that the matter itself can be disposed....

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....ere was excess in the stock of Calcium Carbonate but there was glaring shortages in respect of finished goods and other raw materials also for which the appellants undertook to discharge the duty liability. The invoking of Rule 173Q ibid instead of Rule 226 ibid in the Show Cause Notice for confiscation of the excess stock of Calcium Carbonate does not vitiate the proceedings if the power exercise....

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....k of unaccounted Calcium Carbonate found but also because of the removal without payment of 14,147.240 Kgs of PVC pipes (finished goods) valued at Rs. 4,11,786/- and various other raw materials as detailed above valued at Rs. 13,36,120/- which were found short. It is pertinent to note that the appellants undertook to discharge the duty liability on the shortage detected. Hence the imposition of pe....

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.... of non-accountal. It was submitted that the impugned goods was not subjected to levy of duty at the factory of manufacture and no Modvat was taken on that. It was also submitted that no duty was demanded on Calcium Carbonate in the adjudication order. It was the plea of the party, the order relating to confiscation of Calcium Carbonate is not justifiable and furthermore no penalty can be imposed ....