2004 (2) TMI 215

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.... the Revenue against the impugned order-in-appeal, the issue relates to the applicability of the provisions of Rule 173Q to the goods found in excess in the factory premises of the respondents. 2. I have heard both sides and gone through the record. The perusal of the record shows that the respondents are engaged in the manufacture of steel re-rolled product, the excisable goods. On 12-2-2001, ....

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....ry premises were also excisable. They had not been produced any document regarding the procurement of these goods from M/s. Arora Alloys Ltd. They were required to even account for these goods in their record, even if they are not taken to be the manufacturer of the same. The plea of the respondents, as now put forth by the Counsel, that these goods were the inputs for the manufacture of the final....