2009 (3) TMI 445

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..... re is no merit in the Appeal filed by the appellant. Thus the appeal filed by the appellant rejected. - E/481/2006-SM (BR) - 311/2009-SM(BR)(PB), - Dated:- 25-3-2009 - Shri P.K. Das, Member (J) Shri Kapil Vaish, Advocate, for the Appellant. Shri R.K. Saini, DR, for the Respondent. [Order]. - Heard both sides and perusal the records and perused the records. 2. The Commissioner .....

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..... E, Chennai (supra); B.G. Dhatu Udyog Ltd. v. CCE, Delhi-III (supra); CCE, Chandigarh v. Royal Containers (supra); Himalaya Granites Ltd. v. Asstt. Commissioner of Central Excise, Chennai (supra); and CCE Cus., BBSR- I v. Indian Metals Ferro Alloys Ltd. (supra). We endorse the view expressed in the above judgments. 13. In view of the above, we hold that 'theft' or 'dacoity' cannot be called u .....

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