2005 (2) TMI 247

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....ected against the same order. Accordingly, they were heard together and are disposed of under common order. 2. The material facts leading to the passing of the impugned order are that M/s. Rado Industries Limited, Faridabad is a manufacturer of Coated Textile Fabrics which are liable to excise duty under Chapter V Heading 5903 of the Central Excise Tariff. Central Excise Officers visited the ap....

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....ings are not justified in the facts and circumstances of the case. The contentions are that the goods in question are mostly made for Governmental agencies like Defence, Railway, Transport Corporation etc. It is being specifically pointed out that the excess finished fabrics in question had been affixed with the monogram of Indian Railway. It is also being explained that the production was pursuan....

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....not offered. 4. During the hearing of the case learned Counsel for the appellants emphasized that the rejection of the appellant's explanation was not reasonable at all inasmuch as all the facts stated therein were correct and were capable of verification. The Counsel emphasized that given the nature of the goods and their production against specific orders of Governmental authorities, it was n....