1998 (7) TMI 342

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..... er (T)]. Briefly stated the facts of this case are as follows : - In the course of visit of Central Excise Preventive staff to the appellants factory on 7-3-1989, they found excess stock of fully finished fabric over and above the recorded balance in R.G. I. The excess quantity of grey man-made knitted pile fabric was found to be measuring 6126.40 square metres. A statement was also record .....

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..... has merely gone on the assumption that the appellants are undertaking dutiable processes on the grey fabric and therefore they are required to pay duty. He confiscated the seized goods, allowed the option to the appellants to redeem them on payment of fine in lieu of confiscation and also imposed a penalty. He also demanded duty. 2. We have also heard the ld. SDR, Shri A.K. Agarwal for the Reve .....

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